FICA taxes on excess employer HSA contributions?

[schumamol]

I changed employers in the middle of tax year 2024, and mistakenly ended up over-contributing to my HSAs through employer contributions. I realized the error and requested a withdrawal of the excess contributions before the tax deadline, and I will be reporting those excess contributions as "other income" on my 1040, so that they can be appropriately taxed.

However, shouldn't these excess contributions also be subject to FICA taxes (as they would have been, had they not been deposited into the HSA in the first place)? In that case, what is the correct way to go about rectifying these missed FICA payments?

[BillM223]

You will do nothing to make up for the FICA taxes that were not assessed on the excess HSA contributions. In this case, the FICA taxes that were not collected on the contributions are never collected, even if the contributions are found to be in excess.

"I will be reporting those excess contributions as "other income" on my 1040, so that they can be appropriately taxed." I can't be sure, but I want to emphasize that you should not do anything to add the excess contributions to Other Income - TurboTax will do this automatically for any excess contributions that came through your employer (code W in box 12 on your W-2).

TurboTax will handle everything, except, of course, actually contacting your HSA custodian (which you have apparently already done)