Does the amount that the taxpayer's health insurer contributes to an HSA count as "Employer contributions made to your HSA for 2014" on Line 9 of Form 8889? The instructions for Line 9 say that employer contributions should be shown in Box 12 of Form W-2 with code W, and there are not any on mine.
On the Form 5498-SA sent to the IRS by HSA Bank, no distinction is made with regard to the source of the total contributions made in 2014 (Box 2). Also, HSA Bank sent me a Year-End Status Report for 2014. It contains this note:
"To complete IRS Form 8889, you may need the W-2 provided by your employer. The W-2 will provide the total pre-tax contributions made to your HSA. The pre-tax contributions will include any employer contributions and employee pre-tax contributions."
As stated earlier, there is nothing on my W-2, marked with Code W or otherwise, stating that there was an employer contribution to the HSA. The are two items in Box 12 on my W-2. One is marked "D" and the other "DD." "D" seems to denote my 401K (TSP) employee contribution, and I think DD is the employer matching portion of the 401K (TSP). The only thing related to healthcare on the W-2 is in Box 14, which contains the following: "NT HEALTH BENEFITS: $1,317.76."
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