Tax Facts

420 / What tax reporting requirements apply to a Health Savings Account (HSA)?

Each year employers must report on the Form W-2 to each employee the amount contributed to an HSA for the employee or the employee’s spouse. The report must be received by the employee by January 31 of the following year.1





1.     IRC § 6051(a); Notice 2004-2, 2004-1 CB 269, A-34.

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