I payed $3500 as HSA through my employer from Jun till Dec-2019. Can I deposit $3500 myself into my HSA now which I can claim in my 2019 tax return ?

[Hal_Al]

Yes.  You have til 7-15-20 to do so.

Reference: https://www.optumbank.com/why/news-updates/2019-hsa-deadline-extended.html

[BillM223]

@drb891

I want to make sure I understand your question.

"I payed $3500 as HSA through my employer from Jun till Dec-2019."

What do you mean by this, that you took out or spent $3,500 from your HSA in 2019, or do you mean that your employer put $3,500 into your HSA in the latter half of 2019?

If either you or your employer put $3,500 into your HSA in 2019, then that is the maximum amount that can be contributed to your HSA for that year, assuming that you have Single HDHP coverage.

Can you contribute another $3,500 to your HSA now for tax year 2019? No, if you have Single HDHP coverage but yes if you have Family HDHP coverage (the max for Family is $7,000 in 2019).

Note that if you meant that you really did spent $3,500 out of your HSA in 2019, that this has no impact on how your eligible contributions are calculated. If you had Single HDHP coverage in 2019, then your maximum contribution limit for 2019 was $3,500, no matter who paid it nor when it was contributed nor how much distributions you had.

Please let me know if this makes sense to you.

[drb891]

I am the ONLY person working in my family.
My Wife is Homemaker and she did NOT worked anywhere in 2019.

From Jan 10, 2019 till Dec 31, 2019
My employer deducted $3,500 from my salary for my HSA.

From Jan 01, 2019 till Jun 10, 2019
I had Marketplace FAMILY Health Insurance from healthcare.gov (paid premium $791.90/Month from my pocket - without any deduction though employer) with
Deductible (Individual / Family) = $6,550 and Maximum Out-of-Pocket = $13,100

So assuming myself qualified, Last week I deposited extra $3,500 into my HSA for 2019 Tax return.
So it should become $7,000 for 2019 tax return. Correct?

In my turbotax 1040
Line:8a Adjustments to income from Schedule 1, line 22 = 5500

SCHEDULE 1  Additional Income and Adjustments to Income
Line:12 Health savings account deduction. Attach Form 8889 = 3500
Line:21 Tuition and fees. Attach Form 8917 = 2000
Line:22 Add lines 10 through 21. These are your adjustments to income.  Enter here and on Form 1040 or 1040-SR, line 8a = 5500

Is it Correct ?
Or it should be $7000 + $2000 = $9000 (Instead of $5500) ?

Please suggest.

[CatinaT1]

Assuming you have Family Coverage for your HSA, this is correct.  The first $3500 for your HSA was reported through your payroll and is not eligible for the Adjustment to Income.  The second $3500 you contributed was not through your payroll and was something you wrote a check for, so this is an adjustment to income.

[Hal_Al]

comment deleted

[CatinaT1]

@Hal_Al - he is only getting a $3500 adjustment to income, which is correct, for the HSA contribution.  He also has a $2000 Tuition and Fees Adjustment, so that is why he has a total adjustment to income of $5500.

OP has everything entered correctly for a family plan that had $3500 contributed through payroll and $3500 contributed outside of payroll.  

I was confused at first too as to why the total adjustment was $5500 until I saw he had tuition and fee also!

[Hal_Al]

@drb891 

Catina1 is correct, you are only getting  $3500 adjustment (deduction), because the other $3500 was already deducted from box 1 of your W-2. 

All your lines on the forms are correct. In particular, line 22 should be $5500, not $9000.