This is not a bug, but a change in how TurboTax fills in the 8889.
For a number of years, TurboTax has handled a carryover of excess HSA contributions by putting it invisibly on line 2 on the 8889. The IRS never said how to handle such carryovers.
This created an odd case of line 13 apparently not being correct, when line 13 on the 8889 is not the smaller of what is printed on line 2 and line 12 (because the carryover on line 2 isn't printed). However, the final result of the 8889 was correct.
The IRS in 2023 added an additional check on line 13, and started rejecting many e-filed returns. So TurboTax was changed to start putting the carryover on line 2 of the 8889.
So the $100 being on line 2 is not a bug. Note that this means that comparing the 8889 from different years may prove confusing.
Smart Check fails because the Review process is confused on why you would not have indicated what HDHP coverage that you had if you had an HSA carryover.
Your workaround is to just enter "Self" on line 1. This is OK because you indicated that you had no HDHP coverage, so all the calculations on the 8889 are correct. Therefore, marking line 1 as Self is OK, because this will (1) not affect any numbers on your return, and (2) will let you bypass the check in the Review.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
