dmertz
Level 15

Deductions & credits

Form 5498-SA box 1 is not for HSA contributions at all.  Box 1 is for Archer MSA contributions.  If you made an HSA contribution yet it appears in box 1, contact the account administrator.

Any HSA contribution made in 2017 should appear in box 2 of the 2017 Form 5498 regardless of whether the contribution was for 2016 or 2017.  If this contribution was made for 2016, it should also be present in box 3 of your 2016 Form 5498-SA.  The HSA contributions for any given year is the sum of the box 2 and box 3 amounts on that year's Form 5498-SA minus any amount in box 2 that represents a contribution reported in box 3 of the previous year's Form 5498-SA.

Since you are self-employed and do not receive a W-2, your HSA contribution would be reported as a personal contribution.  Since Forms 5498-SA typically are sent after the due date of your tax return, one normally enters the contribution amount based on personal records.

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