HSA contribution by employer on Form W-2

[Questionguy101]

I think I have read manys times that employer's contribution to an HSA account must be reported in box 12 of the employee's W-2 with code "W".

But then in this link:

http://www.irs.gov/uac/Form-W-2-Info...-Plan-Coverage

"Health Savings Arrangement (HSA) contributions (employer or employee)" is under the "Do Not Report on Form W-2" column.

Am I missing something?

[Jiggers]

The instructions for the W-2 says that you report all employer contributions to an HSA in box 12 of the W-2 with Code W.

The back of the W-2 says that the employee is to report the information in box 12 Coded with a W on Form 8889.

No change for 2012 in any of these instructions from the prior year.

[Burke]

For more than 2% shareholder-employees of SCorps, you do not report in Box 12 with a W.

[S T]

Pre-tax (Sec 125) contributions are included in Box 12 - Code W (Both Employer and Employee - already treated as pre-tax and reduced taxable compensation in Box 1

State taxable compensation could be different depending on how your State recognizes pre-tax HSA plans

Sandy