I know my wife and I overcontributed to our HSA in 2024, and we chose to roll it into 2025 contributions. Why do I not see a form 5329, line 48?

[michaelbarry06]

Is it because I withdrew it prior to the tax deadline? If so, my 2025 form 1099-SA, box 1 says my gross distribution is $328 (code 2: an excess contribution). HSA says my total contributions for 2025 is $8,288. The W-2 Box 12, code W, says the total employer contribution is $7,960. Therefore, it seems like I still have the $328 to account for. Is this true and how do I do that? Because my wife and I know we overcontributed in 2024 (life event of a baby and accidentally exceeded family limit by end of 2024) we rolled over excess to 2025 and intentionally reduced some of our contributions temporarily to avoid exceeding family HSA max once again. Did we still contribute excess or was something not filed correctly in 2024?

[Opus 17]

Your question is confusing because you said you decided to let the contribution ride and apply it to this year, but you also have a 1099-SA with code 2.  Code 2 indicates you asked for a return of excess contributions.  Did you in fact ask for a return of excess from your HSA bank in 2025?  Was that request made before or after April 15, 2025?

Start by looking at your 2024 return.  Do you have form 5329?  If you did not have an excess contribution before 2024, then lines 42-46 will be blank, line 47 is the excess that you did not remove (or told Turbotax you did not remove) line 48 is the amount that will carry forward to 2025, and line 49 is the penalty. 

[michaelbarry06]

Thanks @Opus 17 for offering help. I agree my question is not clear, large part because I'm horrible with tax language. I posted the question you replied to within turbotax, but wasn't sure if it went through to the community. So I've posted again with more detail and hopefully more clarity here:

https://ttlc.intuit.com/community/taxes/discussion/how-to-manage-excess-hsa-contribution-in-2024-tha...

It may be better to read that to get a better understanding, and reply there?

[Opus 17]

I will take a look.  By replying to your own question, it looks like it was answered, making it much less likely that any of the experts or volunteers will take a look.  (You might have been able to edit the question to add the details instead of posting a reply, but that doesn't matter now since you alerted me to it.)

[dmertz]

"HSA says my total contributions for 2025 is $8,288."

What happened is that you received a distribution of $328 as a return of the excess contribution and you deposited that $328 back into the HSA as a personal (not through your employer) 2025 contribution.  That combined with the $7,960 contributed via your employer in 2025 makes your total contributions for 2025 be $8,288.