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Deductions & credits
Yes, that is correct. You will not receive an additional deduction because the compensation on the W-2 already does not include the portion of the compensation that went to his HSA.
Form 8889 does still need to be completed to record the contributions. Form 5329 is only if there is a penalty. You are not being penalized for an over-contribution to an HSA, so as long as there are no other penalties on your tax return related to IRAs or ESAs, you do not have to complete it.
‎April 13, 2022
9:07 AM