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    HSA employee contributions

    Can someone please confirm that employee contributions to his HSA from payroll deduction must be on an after tax basis only and therefore no FICA tax savings and income tax deduction flows to front of 1040 from Form 8889 ?

    Reading from Pub 969 page 7 "You can claim contributions you made and contributions made by any other person, other than your employer, on your behalf, as an adjustment to income." ie line 25 on Form 1040.

    #2
    That is how I understand it.

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      #3
      Opps--Sorry

      I missed the instructions for line 2 of the Form 8889- "Do not include contributions through a cafeteria plan"- so you can put contributions in via payroll deduction on a tax-free basis.

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