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we don't know what your situation is.     if you are an employee you should have gotten a w-2.

 

The IRS notice (Notice 2005-8) states that “contributions by a partnership to a bona fide partner’s HSA are not contributions by an employer to the HSA of an employee,” for tax purposes. They are instead to be treated as distributions to the partner under section 731, and are thus not deductible by the partnership and do not affect the distributive shares of the partnership’s income and deductions. Contributions in this manner are to be reported on Schedule K-1 (Form 1065), and are not included in the partner’s net earnings from self-employment under Section 1402(a)

 

 

so if your partnership handled the 1065 reporting correctly, then on your 1040 you take the deduction for the $7200 reporting them as personal (not employer) contributions.

 

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