@eligible for the 2020 tax year, the IRS permits HSA contributions to occur from January 1, 2020 until you filed (let's assume no extension). Those contributions that occur from January 1, 2021 until you file can be declared as 2020 contributions and deducted from your 2020 income. You make that declaration to the HSA administratorat the time you make the contribution.
It doesn't mean that because you made the contribution in 2021 and declared them as 2020 contributions they are deducted from the 2021 tax return - it doesn't work that way. is has to be deducted from the 2020 tax return. Is this the confusion?
