In 2018, I contributed to a health savings account through pre-tax salary reduction contributions. I recently learned that my wife enrolled in an FSA in May, 2018, making me HSA-ineligible. I have asked for a return of the $2,000 in HSA contributions that were made after April of 2018. How do I report the $2,000? Is it reported on may 2018 return? Or is is reported in 2019 because that is the year in which the amount will be received?
