Ezel / IRS Rulings / 200848056

CCA 200848056: Form W-2 needs no change for the questioned HSA contributions

Number
200848056
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Wages Subject to Withholding
Topics
Employment taxes
Code sections
§ 3401
Ruling dated
July 25, 2008
Publicly released
November 28, 2008
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2008, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2008
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

A submitter questioned how certain health savings account contributions were reported on Form W-2. After reviewing the submitted materials, Chief Counsel concluded that the form did not need to be modified. The email states that this conclusion agreed with numerous earlier reviewers but provides no further facts or legal analysis.

Ruling snapshot

  • Question: Must Form W-2 be changed in response to the submitter's HSA contribution reporting concern?
  • Outcome: Advice given. No change is required.
  • Key authorities: No authority is cited in the released email.

Full text (IRS public release)

ID: CCA_2008072509184471 Number: 200848056
Release Date: 11/28/2008
Office: -----------
UILC: 3401.01-00

From: ---------------------
Sent: Friday, July 25, 2008 9:18:46 AM
To: ----------------------------------------
Cc: ----------------
Subject: SAMs Submitter, Reporting HSA Contributions on Form W-2

I have reviewed the material you have submitted on June 10, regarding the SAMs submitter who questioned the reporting of certain HSA contributions on the Form W-2. I conclude that the W-2 need not be modified. Our conclusion accords with the many others who have determined that the Form W-2 requires no changes to respond to the submitter's concerns.

Please contact me if you have any further questions. Thank you.

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