W-2 Box 12W — HSA Contributions
Total HSA contributions (yours + employer's) made through payroll. Report on Form 8889.
Who pays it
Anyone who contributed to an HSA through payroll deduction or received employer HSA contributions.
How much
Total combined: your pre-tax payroll contributions + any employer contributions. Capped at the IRS limit ($4,150 single / $8,300 family in 2024).
Where it appears on your W-2
Box 12, code letter W.
Tax impact
Already excluded from Box 1, Box 3, and Box 5 wages. You report this on Form 8889 to verify you stayed under the limit and to document non-payroll HSA contributions.
Common questions about BOX 12W
Do I deduct my HSA contribution if it's in Box 12W?
No — it's already excluded from Box 1 wages. Don't double-dip. Only contributions you made outside of payroll go on Form 8889 line 2 as a deduction.
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