HSA Distributions

Taxpayer's HSA Distributions Reported on Form 1099-SA

• Form 1099-SA(s) that have been entered into system will display here.
• Edits to the amount displayed are done within the applicable Form 1099-SA listing.

Taxpayer's HSA Distributions Not Reported on Form 1099-SA

• Enter any HSA distributions from the Taxpayer's HSA that is not reported on a Form 1099-SA

Distributions reported are from a non-spouse who died?

• If the distributions are made due to the death of the beneficiary and the beneficiary was not a spouse check here.
• Also, only enter Fair Market Value not already entered on the Form 1099-SA in the field above.

Amount of Taxpayer's HSA Distribution Rolled Over

• Enter the amount of the Taxpayer's HSA distributions that was rolled over into another HSA.
• Include any excess contributions that were withdrawn before the due date.

Taxpayer's Exceptions to the Additional 10% Tax

• Enter the amount of distributions made after the account beneficiary died, became disabled, or turned 65.

Distributions reported are from a non-spouse who died?

• If the distributions are made due to the death of the beneficiary and the beneficiary was not a spouse check here.
• Also, only enter Fair Market Value not already entered on the Form 1099-SA in the field above.

MFJ filers will also have Spouse section (not shown).

Total Unreimbursed Qualified Medical Expenses

This is the amount of unreimbursed qualified medical expenses that can be used against an HSA distribution.

• The system will automatically calculate the amount of Unreimbursed Qualified Medical Expenses to use against your HSA Distribution.

• The amount entered here will be deducted from the medical expenses entered on the medical expense entry page before it is placed on the Schedule A.

• Click the pencil to edit amount.

Taxpayer's Unreimbursed Qualified Medical Expenses Override.

If you need to use a special amount enter that amount here. You may need to override the system calculated amount if the medical expenses occurred before the HSA was established, or if you wish to choose a different value.

• The amount entered here will be deducted from the medical expenses entered on the medical expense entry page before it is placed on the Schedule A.
• See IRS website for information for details on HSA Distributions.

Edit Medical Expenses

• To edit the medical expense entries, check this box.