dmertz
Level 15

Should excess HSA employer contributions be on Form 1040 line 1h instead of Schedule 1 line 8f?

@BillM223 , TurboTax puts excess HSA employer contributions on Schedule 1 line 8f.  Because these are normally excluded from wages in box 1 of the employee's W-2, shouldn't the excess actually be reported on Form 1040 line 1h the same as excess deferrals to a 401(k)?  I've been unable to find anything definitive in the IRS instructions.  There is no line on Form 8889 that specifically identifies excess contributions and the instruction for Schedule 1 line 8f only mentions including amounts from Form 8889 lines 16 and 20 and makes no mention of excess contributions.