qbteachmt
Level 15
02-12-2022
03:50 PM
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"his current balance is less"
Are you trying to Net any one year? All the years?
"excess contributions over several years."
You have to take each year separately. The spending isn't the issue. The deducting of funds as pre-tax when the taxpayer was not qualified for this deduction, is the issue. It also depends on if the HSA funds were invested and earning, each year.
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Don't yell at us; we're volunteers