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5498-SA Prior Year Box 3 Amounts now shows in Box 2 as Same Year
5498-S Box 3 (Contribution for Prior Year), should this amount persist in the NEXT year's Box 2 ?
Scenario:
In early 2024, applied post-paid contribution to 2023 HSA year.
2023 5498-SA eventually shows Box 3 --- reflecting the contribution for prior year
2024 5498-SA arrives and the 2023 Box3 amount shows in Box 2 as current year contribution.
Is this a custodian error?
If not, how is it inferred that the 2024 Box 2 amount is really the Box 3 amount from 2023 ?
March 28, 2025
5:10 PM