Yes, you only need to report interest, dividends and realized capital gains and losses - and only in CA and NJ. All other states treat HSA accounts as tax-deferred accounts.
In California, on the screen with the heading "Here's the income that California handles differently", scroll down to the subheading "Investments", and click on Start for Health Savings Accounts (HSA) earnings. In the screen that follows, enter your interest, dividends, and capital gains in your HSA.
You would not report unrealized gains or losses, because you haven't incurred them yet. That is, the unrealized gain or loss may disappear before you actually sell the stocks or fund shares. @ngochanle2210
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