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Frankables
Returning Member

HSA Contribution clarification between personally contributed and employer

Trying to do my own taxes this year and I'm limping along. A little help is appreciated.

 

In 2023, I personally contributed $6950 to an HSA (unfortunately after tax) and my employer contributed $1800 for a total of $8750. I did have an HDHP for all of 2023. I'm over 55.

 

Line 2 of Form 8889 says:

HSA contributions you made for 2023 (or those made on your behalf), including those made by the unextended due date of your tax return that were for 2023. Do not include employer contributions, contributions through a cafeteria plan, or rollovers.

 

What's throwing me off is on my 2022 return, line 2 on my Form 8889 reflected $8446 (the allowable 8300 plus the 146 over contribution). This DOES reflect the contribution of my employer.

 

So do I put $6950 or $8750 as the contribution amount on line 2 of Form 8889? Thanks!

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1 Reply
BillM223
Expert Alumni

HSA Contribution clarification between personally contributed and employer

Line 2 on the 8889 should contain 

1. Amounts your personally contributed (i.e., NOT through your employer but directly to your HSA custodian), and 

2 Any excess HSA carryover contributions. HOWEVER, this has been true for only a few weeks - prior to this time, the carryover did not print on line 2, but TurboTax knew it was there for the calculation on line 13 (8889).

 

So to answer your question, did you have any carryover from 2022 to 2023 (I guess not)?

What would go on line 2 in 2023 should be the $6,950 that you contributed directly.

 

But why are you asking what you should put on line 2? Are you trying to override the values on the 8889 in Forms mode? You should not need to do that - you should be able to enter everything through the interview.

 

And I have no explanation for line 2 on your 8889 for 2022 - that should have been just your personal contribution, and not the employer's contribution.

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