HSA question: Have HSA account but no contribution

[shubham-123]

In 2023, I contributed to my HSA up to the family limit. My spouse didn't contribute to her in 2023 but did earn some dividends within her HSA account. If asked whether we had HSA accounts in 2023, should we both answer "YES"?

[BillM223]

You are required to report on your HSA account if (as the IRS says:(

• You (or someone on your behalf, including your employer) made contributions for 2023 to your HSA. 

• You received HSA distributions in 2023. 

• You must include certain amounts in income because you failed to be an eligible individual during the testing period. 

• You acquired an interest in an HSA because of the death of the account beneficiary. 

It does not appear that your spouse did any of this things, so she does not have to say that she has an HSA. Earnings within the HSA are not reportable on the federal return.

[shubham-123]

There was actually withdrawal my spouse did for excess contribution in early 2023. So, for that, do we need answer "YES" having HSA account. 

Btw, I am the same person as this post: https://ttlc.intuit.com/community/taxes/discussion/need-clarification-on-hsa-distribu[product key re...

[BillM223]

Yes, if she did a withdrawal, then you she has to report that she has an HSA.