BillM223
Expert Alumni

State tax filing

What type of HSA contribution is this? One through your employer (code W in box 12 on your W-2? Or a direct contribution to the HSA not through the employer? I assume the latter.

 

Where are you living now? Use that state as the locus of your direct HSA contribution.

 

If the contribution were tied directly to income (as the Code W amount is), then you would allocate the contributions to whatever state the income were sourced from.

 

But a stand-alone "direct" HSA contribution is not directly tied to any state, so allocate it to the state where you were (are) living as you make the contribution.

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