Hello All,

Can someone please help me clarify this question?

On Form 5498-SA Box 2 -  Total contributions made in 2020

Is the amount in Box 2 Employee contribution? And if so, do I need to enter this amount manually on Form 8889 Line 2 (HSA contribution made by employee) even if the contributions are made through payroll deductions?

What I don't understand is if the employee contributed to his HSA through payroll deductions, which is pre-tax, why would this contribution show up on Form 5498-SA and I would still need to enter it on Form 8889 in order to have it deducted from taxable income?  Isn't this making this amount pre-tax twice?

Thank you !!!

Sui