Janet received a hsa distribution for 2022. She turned 65 in August of 2022. How do I answer "Was Janet age 65 or over when this (hsa) distribution was received?

[dmertz]

Answer Yes if the distribution was made from the HSA before Janet's birthday.  Answer No if the distribution was made on or after Janet's birthday.

The answer only matters for distributions that are taxable due to not being used for qualified medical expenses.  Distributions made before age 65 and not used for qualified medical expenses are subject to a 20% additional tax.

[abutterworth]

Doesn't it depend on when Janet received the distribution?  If she received it before August of 2022, wouldn't she answer no? 

I have a related question.  I inadvertently withdrew non-medical distributions before age 65 and one after age 65.  I can't find anything in Turbotax showing me how to split these into pre and post 65 (so for the one paid after 65 I won't pay the full penalty).  Because of this, when I view the final copy of Form 8889, its not correct.

Would love help on how to find where to enter it. 

[dmertz]

"Doesn't it depend on when Janet received the distribution?  If she received it before August of 2022, wouldn't she answer no? "

Yes, that's exactly what my reply says.

@abutterworth , in your case you'll need to split the Form 1099-SA into two, one for the portion received before age 65 and the other for the portion received after age 65 so that only the portion distributed before age 65 and not used for medical expenses is assessed the 20% penalty.

[abutterworth]

Thanks much.  I can do that, and in doing so, there is no issue splitting the one 1099-SA sent to the IRS into two parts?

[dmertz]

The details of the splitting won't appear in your filed tax return.  Only the results on Forms 8889 will be present.