I am collecting widow's benefits in 2023 and the earnings cap is 21,240. I am inquiring if my HSA deductions will reduce the earnings. HSA deductions are not subject to FICA and therefore not part of Box 3 (SS Earnings) of the W2. You answered the following which contradicts the information I have. I'm new to this so want to make sure. Can you tell me which is right? Thank you.
This was part of your reply in 2020 to Jerry:
Contributions to an HSA can't be used to reduce your countable earned income for purposes of Social Security's earnings test. Basically, Social Security will count for earnings test purposes the amount shown as 'Social Security Wages' on your W-2 form, assuming that Social Security taxes are deducted from your wages

Hi. What I was attempting to explain in my prior answer to which you refer is that for earnings test purposes Social Security counts the amount that you earn in a year, which can be different than the wage amount that's subject to income taxes. Therefore, unless your HSA contributions are made as part of an actual salary reduction agreement with your employer, they won't reduce the amount of earnings that count for purposes of the earnings test.

The bottom line is that Social Security will count the amount shown in the block on your W-2 titled 'Social security wages', not the amount shown in the block titled 'Wages, tips, other compensation'.

Best, Jerry