Internal Revenue Bulletin:  2004-3 

January 20, 2004 

EMPLOYMENT TAX


Table of Contents

Announcement 2004-2 Announcement 2004-2

The Service announces a new reporting code to be used beginning with the 2004 Form W-2. Employer contributions to an employee's Health Savings Account (HSA) must be reported on Form W-2 in box 12 using Code W.


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