Something isn't flowing right and I'm wondering if someone can help me figure my error.  My client's W2 shows $6600 in employer contributions to HSA.  My client had $324 distributions.  For some reason, Schedule 2 on Line 8 is calculating additional tax but I don't understand why.  The distributions are qualified HSA expenses and that's properly marked in the 1099-SA.  I would love some help to know what is triggering the additional tax.  Thank you for your time!