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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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March 3, 2020
9:12 AM