yes, we realize the employer should not have funded more than 5000 to the employee, but they did so. that is why the excess is taxable to the employee on their 1040. this is a rare occurrence, since the employer should not be giving more than 5000, but I wanted others to be aware of the Proseries defect, in case anyone else should happen to have this situation. Proseries does handle it correctly if there the total from 2 different W2s goes over 5000 (which I've also seen, where 2 spouses are covered and not realizing they went over 5000 collectively).