[gokullu]

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

[AtlantaTaxExpert]

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.

[gokullu]

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,

[AtlantaTaxExpert]

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.

[gokullu]

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 ?

[AtlantaTaxExpert]

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.

[gokullu]

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?

[AtlantaTaxExpert]

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

[gokullu]

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

Thanks for the info :)

[AtlantaTaxExpert]

Glad to help!