is the unused HSA contribution of the tax year going to be taxed?
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No, if your contributions were within the limits ($3350 for self-only plans and $6750 for family plans-$1000 catch up for those 55+), there will be no repercussions from not spending all of it in the contribution year. That's one of the great benefits of HSA's.
Unlike, other medical savings accounts, such as a Flexible Spending Arrangements, there is no 'use it or lose it' consequence. Your unused HSA balance will roll over from year to year.
In fact, many taxpayers maximize their contributions for future health care expenses and don't take distributions at all if they can pay for medical expenses with their own funds. This lets the HSA earn interest and continue to grow.
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