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Thank you Teresa, it is helpful.

 

I have another question for 1099-SA. If I have received a distribution from HSA in March-2023 (as filled late) for medical expense occurred in 2022 . In this case HSA sends a corrected 1099-SA for 2022  year filling Or  I will get 1099-SA next year (2024) for 2023 filling yr which will have March-2023 distribution.