HSA Contribution - Premium Pass Through - Form 8889

QUESTION: How do I account for my health insurance provider's premium pass through to my HSA?

I have a high deductible health plan and max out contributions to it - in 2024, the max was $8,300 for self+1 and family. My health insurance had a premium passthrough of $2,000 for 2024.

I did the math wrong in 2024 and configured my bi-weekly paycheck allotments to be $372 less (total across the year) than what it should have been to hit the $8,300 max. Code W on my W-2 shows $5,928. I confirmed with my HSA provider that, according to their display, I was short $372 to hit the max. So I made a post-tax contribution (from my checking account) of $372 for the 2024 year, thus hitting the $8,300 max.

How do I enter this info to get it to show up correctly on Form 8889? I don't know where to "count" the $2,000 premium pass through - is it a contribution "made on my behalf", and thus goes on line 2 (FTU's question is "Contributions NOT through an employer")? As currently entered, the preview of my Form 8889 shows Line 2: $2,372 and line 9 as $5928. Line 13 (HSA deduction) has $2372.

Or, should I answer YES to FreeTaxUSA's question, "any other HSA contributions made through [my] employer other than 2024 HSA contributions shown on [my] W-2 forms?" FTU says this is not common. But in my HSA account, the premium passthrough money shows up on my statement as "employer contribution" not "participant contribution" so I'm confused.

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Accepted answers

MatthewD

Hi strygun,

I am happy to assist you. The contributions should be reported on your W-2, but as you indicated they were made by the health insurance provider (employer) outside of a W-2 and you made a post-tax contribution. You need to make some entries on the HSA section.

On the "Tell us about your HSA contributions" page answer yes to the question, "Were there any other HSA contributions made through your employer other than 2024 HSA contributions shown on your W-2 form(s)?"

Then under the "Contributions Not Through an Employer" section, enter the post-tax contribution on the "Tell us about your HSA contributions" page so you may claim the income adjustment.

All comments

MatthewD

Hi strygun,

Then under the "Contributions Not Through an Employer" section, enter the post-tax contribution on the "Tell us about your HSA contributions" page so you may claim the income adjustment.