If money is taken out from a health savings account for non medical expenses, what will be the penalty?

[Mike9241 · Accepted solution]

20% Of the amount. this assumes it was not a withdrawal of excess contributions. 

[dmertz]

A regular HSA distribution that is not used for qualified medical expenses is subject to ordinary income tax.

You only have the 20% penalty if you are under age 65 at the time of the distribution.