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@hamphamp wrote:

My customers tell me it is their contribution and is only withheld by the employer and forwarded to the Trustee for the employee

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Sorry, I missed that statement.  *IF* the employee is just telling the employer to deposit part of their check into a different bank account (the HSA), then you are right, that does not belong in Box 12.

However, that is an EXTREMELY RARE situation.  Why on earth would an employer not do the contribution "though" the employer for the tax-savings (for both the employee AND the employer)?  If the employer is actually doing it that way, you may want to give some tax-advice to the employer.   🙂