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Level 2
posted Jun 6, 2019 5:46:46 AM

When do I record medical expense paid in 2017 but reimbursed from HSA in 2018?

I paid a medical expense with my own credit card in 2017.  I won't receive reimbursement from HSA until 2018.  per Turbotax: "Do not include amounts that will be reimbursed with distributions in a later year".  If I don't include this amount in 2017, when do I record this expense?

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1 Best answer
Level 15
Jun 6, 2019 5:46:47 AM

Do not enter into 2017 TurboTax any medical expenses incurred and paid in 2017 (or 2018) for which you will be reimbursed from your HSA in 2018.  Enter these expenses into 2018 TurboTax instead.

(This is necessary because TurboTax reduces the amount of entered medical expenses to be reported on Schedule A, line 1 by the amount of HSA distributions.  If you intend to be reimbursed from the HSA, the expenses must not be included on Schedule A, line 1.  In the year that you are reimbursed from the HSA, the expense must be entered because TurboTax will subtract it back out.  All of this only makes a difference if you will end up with a medical-expense deduction after subtracting 7.5% of AGI.)

Note that you can only reimburse yourself from your HSA for qualified medical expenses incurred after the establishment of your HSA.  If your HSA was not established until 2018, you cannot reimburse yourself for the expenses incurred in 2017.  The date on which you established your HSA is governed by state trust law; your HSA is generally considered established on the date that the HSA account is first funded by an HSA-eligible individual.

3 Replies
Level 15
Jun 6, 2019 5:46:47 AM

Do not enter into 2017 TurboTax any medical expenses incurred and paid in 2017 (or 2018) for which you will be reimbursed from your HSA in 2018.  Enter these expenses into 2018 TurboTax instead.

(This is necessary because TurboTax reduces the amount of entered medical expenses to be reported on Schedule A, line 1 by the amount of HSA distributions.  If you intend to be reimbursed from the HSA, the expenses must not be included on Schedule A, line 1.  In the year that you are reimbursed from the HSA, the expense must be entered because TurboTax will subtract it back out.  All of this only makes a difference if you will end up with a medical-expense deduction after subtracting 7.5% of AGI.)

Note that you can only reimburse yourself from your HSA for qualified medical expenses incurred after the establishment of your HSA.  If your HSA was not established until 2018, you cannot reimburse yourself for the expenses incurred in 2017.  The date on which you established your HSA is governed by state trust law; your HSA is generally considered established on the date that the HSA account is first funded by an HSA-eligible individual.

Level 15
Jun 6, 2019 5:46:50 AM

You never actually record the expense in TurboTax. You report the distribution from your HSA in the year that you receive it. If you receive the distribution in 2018 you will get a Form 1099-SA in January 2019. You will enter the 1099-SA in TurboTax for your 2018 tax return to report the distribution. You will only have to tell TurboTax that you used the entire distribution for qualified medical expenses. You do not enter any details of the expenses in your tax return. You have to keep your own records of the expenses and corresponding HSA distributions, outside of TurboTax, in case the IRS questions your tax return.

Level 2
Jun 6, 2019 5:46:52 AM

TurboTax says "Note:  Be sure to include your medical expense covered by your MSA/HSA distribution as medical expenses on the previous screen, but do not include amounts that will be reimbursed with distributions in a later year"  According to this I do actually record the expense in TurboTax. So my question is do I enter the medical expense in the year of reimbursement or in year of service