if an employer contributes to an employee’s HSA early in the current year i.e. 2023 for 2022, the employee should report that contribution on their tax return for the prior year i.e. 2022. It’s essential to keep track of these contributions accurately to ensure proper tax reporting and compliance. The HSA custodian also needed to be notified that the payment was for 2022.
you have to look to 2022 to see if there was an excess contribution for 2022 taking the 1/5/23 contribution into account. you also have to look to see if your w-2 wages for 2022 or 2023 were reduced for the 1/5/2023 contribution. it should not be the 2023 wages.
