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June 1, 2019
Question

Should cafeteria plans be reported on the W-2 Box 12 W when you don't have a high deductible insurance plan?

  • June 1, 2019
  • 1 reply
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Should my w-2 have an amount in box 12 coded  letter W if I do not have a high deductible insurance plan. This is the first time my employer has reported money that I put into a tax deferred cafeteria plan on my w-2

1 reply

Employee
June 1, 2019
No. Box 12, code W is only for employer & pre-tax employee contributions to a health savings account (HSA). It is *NOT* for health insurance premiums, HDHP or otherwise. Pre-tax health insurance premiums and medical flexible spending account (FSA) contributions are deducted from actual gross to arrive at W-2 Box 1 (and other boxes), but they do *NOT* have to be reported separately on your W-2. (Your employer may put them in Box 14, but it's not required. Contributions to *dependent care* FSAs are reported in Box 10, but not *medical* FSAs.)