girlfriends employer made contribution to my HSA - issued me a 1099 MISC with amount listed in box 12

[gkern86]

Ok so here goes. My girlfriend and I receive full coverage under a *family* HDHP from her employer. In addition to this, we each receive a $3000 contribution to each of our (separate) HSA accounts. I am not employed by her employer.  To account for this, her employer issues me a form 1099-Misc with the $3000 listed in the 'other income' box. To be clear - her employer makes the contribution directly to my HSA account. 

I am a little unsure about how to think of this money when filling out form 8889. Does this count as an employer contribution (even though they are not my employer) or is it a contribution I made?

I do include this $3000 in my total income when filing. 

Not sure how relevant it is - but I always take the standard deduction as I make very little money and have no assets. 

[DJS]

You must file Form 8889 if any of the following applies.

• You (or someone on your behalf, including your employer) made contributions for 2018 to your HSA.

Line 2 of form 8889 says: "HSA contributions you made for 2019 (or those made on your behalf), including those made from January 1, 2020, through April 15, 2020, that were for 2019. Do not include employer contributions, contributions through a cafeteria plan, or rollovers (see instructions) . "

It seems clear that the amount would be reported on line 2. 

Line 9 asks for employer contribution, but the contribution is not from your employer. 

[dmertz]

The amount contributed by your girlfriend's employer does not constitute an employer contribution to your HSA.  The $3,000 on the Form 1099-MISC will add to your AGI and you'll report a personal HSA contribution for which you will receive a $3,000 HSA deduction reducing your AGI back down by $3,000; the increase from the Form 1099-MISC income is exactly offset by the HSA deduction.

With regard to your girlfriend's W-2, the $3,000 contributed to your HSA is not part of your girlfriend's compensation and should have no bearing on the amounts reported in boxes 1, 3 and 5 or with code W in box 12.  Only the $3,000 deposited into her HSA should be reflected on her W-2.

[Carl]

My girlfriend and I receive full coverage under a *family* HDHP from her employer.

Actually, no you don't. You're not legally married so you can't legally have a "family" plan of any type, in any way, shape or form unless you have a child or other dependent that you have legal custody of.  The $3K is "in fact" income paid to you for nothing, and you are required by law to report it on your tax return. It won't be self-employment income. But it "is" reportable income that you must include on your tax return if it's your SSN in the "Recipient's TIN" box of that 1099-MISC.