Health Saving Acct. form 8889

[arlo]

Clients employer set up a HSA in 2009.
Employer contributes to the plan what he had been paying for the health insurance premiums. Employer issued a lump sum check directly to Trust administrator for whole year insurance cost. .Say $2500.00
The employee deducts pretax HSA money weekly from payroll check. Say $500.00
Employer W-2 shows only employee deduction in box 12 W but not the lump sum payment?? Client was paid $3000. form her HSA account for med. expenses..

Form 8889
Line 2 blank?
Lines 3,5,6,8 $4000 Limit
Line 9 I put both $2500 and $500 in this space.
Line 12 $1000
Line 13 no HSA deduction ? Can you have a deduction with pretax money?
Line 14 & 15 $3000.00 Am I anywhere close???

[S T]

Form 8889

I am completing one that is similar to your post.

Line 9 includes the amount shown in Box 12 -Code W (form 8889 instructions)

From a HR site I found

Your payroll deductions for the HSA account will be shown on your W-2 in Box 12, marked code “W”. Because your payroll deductions were taken pre-tax, they are considered “employer contributions” and are to be entered on line 9 of form 8889. Do not enter UCAR payroll deducted contributions on line 2. Since payroll deductions for the HSA were taken pre-tax, you will not be able to claim a deduction on line 13.

Note: If you made after-tax contributions to an HSA account (not payroll deductions) you may be able to claim a deduction on line 13. See the IRS instructions for additional information

Sandy

[arlo]

Form 8889

Sandy, thanks for you reply. I think people are tired of 1099SA and Form 8889 questions.
Anyway let me tell you how I prepared the form.

Line two, I believe is for any after tax contributions. I did not have any & let blank
Lines 3,5,6,&8 show the limited amount (in my case $4000).
Line 9 The W-2 W box 12 shows in my case $570 from pretax payroll deduction.
However, the employer issued a check to the trust handling the plan on her behalf
a pretax amount of $2430. Why the employer did not show the amount in box 12
I do not know. So I put $3000 on line 9.
Line 14 1099SA Box 2 amount in my case $ 2991.00
Line 15 Same as box 14 No HSA deduction and No Tax HSA