No, you cannot file the 1040-EZ for the reasons listed below.
The IRS requires you to file form 8889 (for the Health Savings Account) if
you or your employer:
- made a contribution in
2016, <===
- took a distribution in
2016, or
- inherited the HSA during
2016
If there is a code "W" in box 12 on your W-2, then you and/or your
employer made contributions to the HSA. If you entered a 1099-SA, then you took
distributions from your HSA.
If you didn't do either, then TurboTax would not have known that you had an
HSA (because it wasn't active in 2017) and would not have forced the upgrade.
The HSA "form" is form 8889. Because form 8889 requires form 1040, form 8889 is part of TurboTax Deluxe and
higher versions.
It's really in your best interests to file form 8889, because until you
submit a complete form 8889 (which TurboTax will complete based on your answers
in the HSA interview), the IRS assumes that all contributions to and distributions
from your HSA are taxable, and they will send you a letter to that effect
asking for the completed form or the tax.
