Yes she does have a cafe 125 plan so it was pretax. I just remember a few yrs ago on the 8889S we had to put amt ER contributed separate from amt EE contributed, I believe. I did the taxes with spouse & he didnt know if she had a cafe 125. Plus I had forgotten cafe 125 not taxed by SS & Med. I seldom see HSA amts on w-2s. Thanks for clarifying.