2010 HSA Contributions Paid in 2009 Include on 2010 W2?

[Hamacher]

What is the amount that should be included in box 12 for employer HSA contributions? I presume that it would simply be the amount that is paid during the year. My client had some 2010 contrbutions that were paid in 2009. Should those have been included on their 2009 W2s or do they include that on there 2010 W2s?

Thanks in advance for your help!

[Burke]

Well, I know -- like IRA's -- you can make HSA contributions for the previous year during the period from Jan 1 to Apr 15. I never heard of any provision for doing it the other way around.

[Hamacher]

Hsa

I guess my question isnt that easy... LOL

Anyone else?

[MAMalody]

I would say no. My guess is he would have had access to the contribution if necessary in 2009 even if it was designated by the employer for 2010. I would think it should be on the 2009 W-2.