You need to clarify if this is an HSA (health savings account) or an HRA (health reimbursement arrangement).
If it is an HRA, you don't report it anywhere on your tax return. Don't report contributions, don't report withdrawals, don't report medical bills paid with the HRA.
If it is an HSA, then you are required to report it and you (your spouse actually) is subject to penalties if any contributions are made to an HSA when he is not eligible.
For more about HRAs and HSAs, read here. https://www.irs.gov/forms-pubs/about-publication-969
If you are not sure what your husband has, contact the employer.
