Hi,
I am non-resident alien.
I have received 1099-SA with following details
Box-1 Gross distribution 900
Box-3 Distribution Code 1
Box-5 HSA X

I am not sure from where these $900 comes from. My employer contributes ($1250) to my HSA and it is included in my W-2 12c-W
Should I add this $900 in my 8889?
Should I pay tax for this $900?


Thanks

Sometime in 2013, you submitted a medical receipt to the HSA custodian and were reimbursed for that cost of $900.

You account for that $900 reimbursement on Form 8889.

Hi, I haven't submitted any such receipts for reimbursement. I always use my HSA debit card for the expenses which are not covered by my insurance.. (like co-payments) It was never reimbursemed to me. Thanks,

Using the HSA debit card is the same thing as submitting the medical receipt. The money spent on the HSA card is reported to the IRS as a disbursement, so you have to account for it on Form 8889.

Using the HSA debit card is the same thing as submitting the medical receipt. The money spent on the HSA card is reported to the IRS as a disbursement, so you have to account for it on Form 8889.
Thanks for the info.
So I should include them in 14-a and since it is not reimbursed I can add the same amount in "15-Unreimbursed qualified medical expenses" right ?

It WAS reimbursed. You used the HSA debit card instead of cash or a credit card to pay for valid medical costs like co-pays.

It WAS reimbursed. You used the HSA debit card instead of cash or a credit card to pay for valid medical costs like co-pays.
That is mean I need add this 900 to my 1040 also and will it be included in my Taxable income?

No. If properly account for on Form 8889, it is EXEMPT from taxation.

No. If properly account for on Form 8889, it is EXEMPT from taxation.
Thanks for the info :)

Glad to help!