5498-SA Prior Year Box 3 Amounts now shows in Box 2 as Same Year

[someanswer]

5498-S Box 3 (Contribution for Prior Year),   should this amount persist in the NEXT year's Box 2  ?

Scenario:  

In early 2024,  applied post-paid contribution to 2023 HSA year. 

2023 5498-SA eventually shows Box 3 --- reflecting the contribution for prior year

2024 5498-SA arrives and the 2023 Box3 amount shows in Box 2 as current year contribution.

Is this a custodian error?

If not, how is it inferred that the 2024 Box 2 amount is really the Box 3 amount from 2023 ?

[BillM223]

No, this is not an error on anyone's part; it is a function of the counterintuitive IRS instructions.

Box 2 - "Enter the total HSA or Archer MSA contributions made in 2025. Include any contribution made in 2025 ..."

Box 3 - "Enter the total HSA or Archer MSA contributions made in 2026 for 2025."

I hope you can adjust the 2026 to 2025, 2025 to 2024, and 2024 to 2023.

If you read it, you realize that some point contributions made in one year for the previous year will get reported twice.

This is intentional, so don't worry about it.