HSA Contributions - Additional Tax

[GodFather]

58-year-old, Single taxpayer.  Had two W2's as her company was purchased mid-year.  Both employers showed code W, Employer Contribution to Health Savings Account.  Employer 1: $400, Employer 2: $3,550, for a total of $3,950.

Total distributions during the year from two HSA accounts the filer maintains amounted to $5,277.  Medical expenses on Schedule A were $5,284.

Form 5329 is calculating an additional tax of $71, showing excess contributions of $2,750.  I'm not sure why?  Her annual contribution limit should be $5,150, based on her age.  The balance in her two health savings accounts amounted to $1,178 at 12/31/24.

Appreciate any insights here.  Thanks. 

[rbynaker]

From my crystal ball this morning:

You duplicated the HSA contribution on Form 8889 which resulted in $7,900 total HSA contribution for the year which is $2,750 over the limit of $5,150.  Remove the number from line 2.

Rick