MaryK4
Expert Alumni

Deductions & credits

You must remain an eligible individual during the testing period. The testing period begins in the month you make the rollover and continues until the last day of the following twelfth month.  If you do not remain eligible, you must include the rollover as income and pay the 10% additional tax for the early withdrawal.  The amounts in the HSA would also be limited to normal contribution rules.

 

See Testing period rules apply.

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