Here is the full diagnostic:

Ref # 37956

 

The spouse is subject to additional tax on excess contributions to health savings account. The excess contributions are currently reported on Form 5329 page 2. The excess contribution tax can be eliminated if the spouse withdraws the excess contributions by the due date of the return (including extensions), withdraws income earned on the withdrawn excess contributions, and includes the earnings on the withdrawn contributions in gross income for the year in which the withdrawn contributions and earnings are received. If excess contributions are withdrawn, the additional tax can be eliminated by entering the excess amount withdrawn in “ Excess contributions withdrawn by due date of return” in the Excess Contributions input section of the Health Savings Account input screen, or by reducing the contribution amount entered in  “HAS contributions that you made” in the Contributions and Deductions input section of the Health Savings Account input screen.

 

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