Deductions & credits

@Kris-K --

 

Are you referring to direct (not through your employer) contributions?  In 2021, direct HSA contributions can be found on line 13 of Schedule 1 (1040). This deduction reduces your Adjusted Gross Income.  Since the North Carolina return starts with your federal AGI, the HSA deduction flows through automatically to the state return.

 

(Contributions through payroll would appear in Box 12 of your W-2 with Code W.)

**Answers are correct to the best of my ability but do not constitute tax or legal advice.