Thank you for your response.

Why is t/p being taxed on funds $1,000.00 or more that they could have contributed but didn't, confused.    Tt/p said that he did not contribute anything to the plan "why should I be taxed?" Could not explain.  Please assist.   I may be missing something in my reading the pub.   This is definitely a learning setting for me.   T/p enrolled in Medicare December 2022.