The reason for this question is to determine if you should be assessed on excess tax of 6% on your excess contribution or on your HSA value (you get assessed on the smaller of the two).
It would make no sense to report only the cash value here.
I see in the literature that some companies might split the cash and the investments into two accounts, hence two 5498-SAs.
But I see that one tax professional who asked his HSA plan advisor about this suddenly received a corrected 5498-SA reporting the total amount on the corrected version.
So, use the actual value (cash and non-cash) when asked in TurboTax, and also call your HSA plan administrator and ask them why they are not reporting the fair market value of the whole HSA.
