Interesting document. Its very clear that form 5329 must be filed even if the excess contributions are returned prior to the tax deadline. Interesting that it says that the excess contributions should be reported on form 8889 line 14b, which I was not aware of. The thing the article does not address is the proper taxation of returned employer contributed pre-tax HSA funds, which I believe is to report them as other income on 1040 schedule 1 line 8f, and sounds like it should be for the same tax year as the excess contributions. Thanks for shaing.
