HSA reporting

chrismsst — Wed, 11 Feb 2026 03:52:34 GMT

I opened an HSA through an insurance company on my own since my employer did not offer one. The occurred before my current job which does not have a high deductible plan. This was done after taxes. Do I need to even report it since I already paid taxes on the income I earned?

Thanks

Re: HSA reporting

Mike9241 — Sat, 10 Feb 2024 21:04:01 GMT

a prorated portion of the annual HSA can be made for each month you are covered by an HDHP. however, if on 12/1 you are covered by an HDHP you can make a full year's contribution but then you must be covered by a HDHP for all of the following year.

from pub 969 for 2022

Example 1. You become an eligible individual
on December 1, 2022. You have family HDHP coverage
on that date. Under the last-month rule, you contribute
$7,300 to your HSA.
You fail to be an eligible individual in June 2023. Because
you didn’t remain an eligible individual during the
testing period (December 1, 2022, through December 31,
2023), you must include in your 2023 income the contributions
made in 2022 that wouldn’t have been made except
for the last-month rule. You use the worksheet in the Form
8889 instructions to determine this amount.

January 2022 . . . . . . . . . . . . . . -0-
February . . . . . . . . . . . . . . . . -0-
March . . . . . . . . . . . . . . . . . . -0-
April . . . . . . . . . . . . . . . . . . . -0-
May . . . . . . . . . . . . . . . . . . . -0-
June . . . . . . . . . . . . . . . . . . -0-
July . . . . . . . . . . . . . . . . . . . -0-
August . . . . . . . . . . . . . . . . . -0-
September . . . . . . . . . . . . . . -0-
October . . . . . . . . . . . . . . . . -0-
November . . . . . . . . . . . . . . . -0-
December . . . . . . . . . . . . . . . $7,300.00
Total for all months . . . . . . . . $7,300.00
Limitation. Divide the total by 12 $608.33
You would include $6,691.67 ($7,300.00 − $608.33) in
your gross income on your 2023 tax return. Also, a 10%
additional tax applies to this amount.

Re: HSA reporting

chrismsst — Sat, 10 Feb 2024 21:06:12 GMT

So it still has to be reported, even if the money I contributed was post tax earnings? I heard it did not have to be reported.

Re: HSA reporting

dmertz — Sun, 11 Feb 2024 00:39:29 GMT

All HSA contributions are required to be reported on Form 8889.

topic HSA reporting in Get your taxes done using TurboTax

HSA reporting

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