CLIENT HAS HSA ACCOUNT  

T/P RECEIVED 1099-SA WITH GROSS DISTRUBUTION OF 2520.00

T/P W-2 SHOWS EMPLOYER CONTRIBUTED 2700.00

T/P OVER 63 YEARS OLD.  PROBLEM:

FORM 8889 LINE 2 = HSA CONTRIBUTION BY EMPLOYEE IS $00.00

SMART WORKSHEET FOR LINE 3 INDICATES SELF ONLY AT 3650.00 PER MONTH FOR 12 MONTHS.

LINE 3 SHOWNS 4650 - WHY NOT THE 3650?   

I READ PUB 969 ON HSA ACCOUTS, BUT UNABLE TO UNDERSAND THE DIFFERENCE IN DOLLAR AMOUNT.  CAN YOU TELL ME WHY?   

I KNOW WHAT TO DO WITH THE EMPLOYER'S CONTRIBUTION OF 2700.00 AND THE T/P DISTRIBUTION OF 2519.00 USED FOR MEDICAL EXPENSES.