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Level 1
posted Mar 19, 2024 1:43:31 AM

Excess HSA contribution rollover to next year

Hello,

I had an excess contribution to HSA in year 2022 by $85 due to a job change. When filing returns for 2022, I messed up and did not withdraw the excess funds. So I paid the 6% excise tax in 2022.

Now in 2023, I see that the excess contributions are carried over from last year. I contributed the max of $3,850 in 2023. The $85 is being considered as an excess contribution again.

I want to contribute less in 2024 by $85 to my HSA. Does this remove the excess contribution when I am filing 2024 taxes and ensure I won't have to pay the 6% fine from 2024 year?

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1 Best answer
Expert Alumni
Mar 19, 2024 5:35:57 AM

Yes.

 

If you applied the excess contribution to your contribution in 2024, there's no longer an excess contribution and you won't have to pay the ^% excise tax in 2024.

3 Replies
Expert Alumni
Mar 19, 2024 5:35:57 AM

Yes.

 

If you applied the excess contribution to your contribution in 2024, there's no longer an excess contribution and you won't have to pay the ^% excise tax in 2024.

Level 1
Mar 19, 2024 5:47:57 AM

Awesome. Thank you for replying @MinhT .

Would I have to do anything other than contributing less in 2024 to "apply" the excess contributions from 2022 to 2024? Will this reflect on any forms like W2 or 1099-SA?

Expert Alumni
Mar 19, 2024 6:08:18 AM

In 2024, just reduce your contribution and count the 2022 excess in your 2024 contribution.