HSA Form 5498-SA

[Markest2]

In January 2025 I made a contribution to my HSA for 2024 tax year. It is reflected in box 3 of my 2024 5498-SA. Now my 2025 5498-SA shows that amount in box 2 (box 1 is 0.00). I'm not reporting a contribution for 2025 and just want to make sure that this information is not going to cause an issue with my return.

[MinhT1]

You have until 15 April 2025 to make contributions for 2024 and deduct them in tax year 2024.

Form 5498-SA is for informational purposes only and does not have to be reported on your tax return. Deducting a contribution made in January 2025 in tax year 2024 is quite acceptable and will not cause any problem.

For more information, please this TurboTax Help article.

[Markest2]

Thank you, that was my understanding as well but I wanted to be certain. No one wants that nice IRS letter in their mailbox.

[dmertz]

There is no problem.  Box 2 of Form 5498-SA reports the amount contributed in a particular year, not the  amount contributed for a particular year.  The fact that same amount appears in box 3 of your 2024 Form 5498-SA and in box 2 of your 2025 Form 5498-SA simply means that you made your HSA contribution for 2024 in 2025.