If either of the following apply, complete the Employer Contribution Worksheet to figure the amount to enter on this line:
- Employer contributions for 2022 are included in the amount reported in box 12 of Form W-2 with code W.
- Employer contributions for 2023 were made in 2024.
The amount entered will adjust the amount pulled to Line 9 of form 8889 from your W-2, Box 12 amount if Code W is present.