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Level 2
posted Dec 4, 2023 3:03:14 PM

HSA Excess Contribution refunded before return date - Custodian did not reflect refund on 5498-SA

Hello TurboTax Community,

Due to a mix-up with the Medicare 6-month lookback period, my spouse over-contributed to his HSA in 2022.  We caught the error in time and the HSA custodian refunded the excess contribution on April 11, 2023.  We reported this on our 2022 tax return.  When my spouse later received the 5498-SA form for 2022, it did not reflect the withdrawal of the excess contribution, even though it was withdrawn before the deadline.  Should I request a corrected 5498-SA form from the bank before filing our 2023 tax return?  Or is there another way to address this in TurboTax?

Thank you.

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1 Best answer
Level 15
Dec 4, 2023 5:15:54 PM

It's correct that the Form 5498-SA does not reflect the returned contribution.  When TurboTax indicates that your spouse has an excess contribution, indicate the amount of excess contribution your spouse had returned (not the gain-/loss-adjusted amount distributed).  TurboTax will treat the excess that was returned as an amount never contributed.  If the contribution was made through an employer, the excess will be reported as Other Income since it was excluded from income on the W-2.

 

You'll report the code 2 Form 1099-SA on your 2023 tax return.  The taxable amount will be any gain attributable to the excess contribution returned, shown in box 2.

3 Replies
Level 15
Dec 4, 2023 3:11:25 PM

Level 15
Dec 4, 2023 5:15:54 PM

It's correct that the Form 5498-SA does not reflect the returned contribution.  When TurboTax indicates that your spouse has an excess contribution, indicate the amount of excess contribution your spouse had returned (not the gain-/loss-adjusted amount distributed).  TurboTax will treat the excess that was returned as an amount never contributed.  If the contribution was made through an employer, the excess will be reported as Other Income since it was excluded from income on the W-2.

 

You'll report the code 2 Form 1099-SA on your 2023 tax return.  The taxable amount will be any gain attributable to the excess contribution returned, shown in box 2.

Level 2
Dec 5, 2023 2:59:47 PM

That's great--thank you!