Reporting Flexible Spending Account (FSA) contributions on a W-2 depends on the type of FSA and who made the contributions. Here’s a breakdown:

Where to Report FSA Contributions on Form W-2

Dependent Care FSA

• Box 10: Report the total amount of dependent care benefits provided to the employee, including: Amounts the employee elected to contribute and Employer contributions (if any)

If the amount exceeds the $5,000 annual limit (or $2,500 for married filing separately), the excess must also be included in Box 1:

Health FSA (under a cafeteria plan)

• Do NOT report employee contributions to a health FSA on the W-2.

Employer contributions to a health FSA are not reported unless they exceed the employee’s salary reduction contributions and are not part of a cafeteria plan.

• Box 12 (Code DD) – Employer-sponsored health coverage
• Health FSAs are not included in Box 12 unless:

If you require more specific guidance tailored to your situation, we recommend reaching out directly to Pro Advisor Support. Their team can provide expert assistance and help address any questions.

Clergy Financial Resources
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Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.

This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.

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Clergy Financial Resources
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