The instructions are clear but they are hidden. They are a holder who sends out all info to the IRS. I'm responsible for my tax situation thus when I was unable to find anything on the website except a hsa contribution page that allows a deposit, I thought I was responsible for accounting for it. Now, I'm finding out that the online deposit should of had a prior year box but didn't at the time. I have proof so maybe you're wrong. I can tell by your response you've never been wrong
