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Deductions & credits
Probably "No".
From SuperUser rebab:
"If you did NOT inherit the HSA, your answer is NO.
Only answer YES if you inherited the HSA from someone other than your spouse.
The reason you would answer NO if inherited from your spouse is that, in this case, the HSA becomes your own and is not a taxed as income."
‎June 4, 2019
5:43 PM