Meanwhile HSA sent me form 1099 to my address where I was no more living. The amount of money is 400$. Should I do a tax amendment for this?

[diwakar10520]

Last year I forgot to add HSA form to the tax return. As I had to leave to India and possibly was not returning back, I withdrew the money. Meanwhile HSA sent me form 1099 to my address where I was no more living. The amount of money is 400$. Should I do a tax amendment for this?

[BMcCalpin · Accepted solution]

When the IRS receives the 1099-SA showing your distribution, they will look for a form 8889 on your return to document your contributions to and distributions from your HSA.

Either they won't find it (I don't know if you included it or not) or if they find one, it won't have that $400.

The IRS's position is that if you don't document on the 8889 that all of your distributions were for qualified medical expenses, then they must be taxable. I can't tell if your distributions were taxable or not, but if they were then the IRS will charge you a penalty for non-qualified distributions; and if they were not taxable, then you still need to file the paperwork to prove that they were qualified distributions.

So an amended return would set things straight with the IRS, for when you return to the US.