Am I required to file an amended return with no change expected?

[qqdp]

I found out that one of my previous employers for 2022 submitted a corrected W2 (naturally without any notification) and it looks like the changes were to Box 12 on the W2:

Original: Box DD = $5085 Box W = $0.00

Corrected: Box DD = $9730 W = $3000

I normally file with TurboTax and when I tried inputting these numbers, I noticed that it didn't change any of the refund amount (owed or due). For context: we had a high-deductible HSA plan where we did use all of the contributions for medical expenses in 2022, so I think it cancelled out any taxable HSA contributions.

I looked over the amended the docs for the new return and it looks like the Net Change looks like $0 for federal/state. I was wondering with that being the case, is it generally even required that I submit a return?

Thanks in advance!

[Mike9241]

box 12W indicates you had employer contributions (under the tax laws both your contributions and any matching employer contributions are reported as employer contributions)  to a HSA account. that requires filing form 8889.  you also need to report that you spent the entire account on qualified medical expenses. you should have gotten a 1099-SA for that. the $3,000 should only appear on line 9 and not line 2 of the form.  so your choice is to amend now or wait for an IRS notice which is sure to come sooner or later.  the HSA trustee sends reports of contributions and distributions to the IRS so when it goes to match it will find missing info which will delay any refund depending on the timing of your return submission and the trustee sending the reports to the IRS.  if that 12W is not right then you have to contact your employer to have it corrected. 12DD is irrelevant and does not affect your taxes

[qqdp]

For what it's worth, I did file the information regarding the 1099-SA already and I did actually get a refund because I filed my taxes back around February.

The corrected 12W is right (I just didn't notice it when I originally file), but it also doesn't seem to affect my refund in the TurboTax app, so I wasn't sure if I should even be filing an amended return.

[Critter-3]

Since you already handled the distribution on the 8889 form then you have nothing to amend  UNLESS  you entered the $3000 HSA contribution in the program and took an incorrect  adjustment to income on Sch 1, part II line 13. 

[Opus 17]

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@qqdp wrote:

For what it's worth, I did file the information regarding the 1099-SA already and I did actually get a refund because I filed my taxes back around February.

The corrected 12W is right (I just didn't notice it when I originally file), but it also doesn't seem to affect my refund in the TurboTax app, so I wasn't sure if I should even be filing an amended return.

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Something doesn't sound right.   Your HSA contributions via payroll are only reported on your W-2.  Your box 1 taxable wages are reduced and your contribution is reported in box 12.  Turbotax picks that up and automatically fills out from 8889.  You don't enter extra HSA contributions unless you made them out of pocket.  You don't get a tax deduction for payroll contributions to an HSA because your employer already reduced your taxable wages.

You need to look at the form 8889 you filed.  A correct form 8889 would have $3000 payroll contribution on line 9, and your contribution limit on line 3 (based on your age and the type of coverage you had).  Part 1 calculates your eligible contribution.

If you reported self contributions on line 2, you must amend to remove them, and you will pay extra tax, because you were accidentally double-dipping.  

If your original form 8889 has no entries in Part 1, then adding the payroll contributions on line 9 will not change your tax, but will be required by the IRS to certify that you are eligible to make contributions.  When the IRS sees a W-2 with $3000 in box 12 code W, and no matching entry on form 8889 line 9, they may send you a letter assessing tax and a penalty on the basis that you were not eligible to make HSA contributions.  The IRS does not have to take anything for granted unless you put it in writing.  Even though you won't change your tax or refund, amending may prevent you from getting a tax assessment that you would then have to answer with a detailed explanation and proof of your eligibility.