w*m
发帖数: 1806 | | m****m
发帖数: 2211 | 2 同样的问题，900刀，我选的withdraw的选项
在withdraw的时候写明理由，这样收到的2019年的1099SA上的code是2
这笔收入就算是2019年的正常收入
具体规定如下：
You can avoid all penalties by removing the excess contributions (and any of
their earnings) from your HSA and treating them as normal taxable income. P
er the IRS:
"You may withdraw some or all of the excess contributions and not pay the ex
cise tax on the amount withdrawn if you meet the following conditions.
1) You withdraw the excess contributions by the due date, including extensio
ns, of your tax return for the year the contributions were made.
2) You withdraw any income earned on the withdrawn contributions and includ
e the earnings in “Other income” on your tax return for the year you withd
raw the contributions and earnings."
The IRS spells it out pretty clearly there, but the removal of the excess co
ntributions and the earnings on those excess contributions must occur before
your tax due date. The removed is taxable since HSA tax benefits do not app
ly. Earnings on excess contributions occur if your HSA is invested or earnin
g interest. Removing those seems fair, since those investments shouldn’t ha
ve been made in the first place. The IRS solves all of this by saying just r
emove them, don’t deduct (i.e. pay tax on ) the excess amounts, and declare
any earnings as other income.
It'is a little hard to determine exactly which investment they were put into
and from where they should be removed. This makes it difficult to determine
the exact earnings for the dollars specifically declared excess contributio
ns. Thus, the IRS permits an “average” determination of the gains of the H
SA during that time, and the pro rata share of those average gains that can
be attributed to excess contributions.
【在 w*m 的大作中提到】
: 哪位有建议？多谢。
| d*******u
发帖数: 5337 | | w*m
发帖数: 1806 | | m****m
发帖数: 2211 | 5 同样的问题，900刀，我选的withdraw的选项
在withdraw的时候写明理由，这样收到的2019年的1099SA上的code是2
这笔收入就算是2019年的正常收入
具体规定如下：
You can avoid all penalties by removing the excess contributions (and any of
their earnings) from your HSA and treating them as normal taxable income. P
er the IRS:
"You may withdraw some or all of the excess contributions and not pay the ex
cise tax on the amount withdrawn if you meet the following conditions.
1) You withdraw the excess contributions by the due date, including extensio
ns, of your tax return for the year the contributions were made.
2) You withdraw any income earned on the withdrawn contributions and includ
e the earnings in “Other income” on your tax return for the year you withd
raw the contributions and earnings."
The IRS spells it out pretty clearly there, but the removal of the excess co
ntributions and the earnings on those excess contributions must occur before
your tax due date. The removed is taxable since HSA tax benefits do not app
ly. Earnings on excess contributions occur if your HSA is invested or earnin
g interest. Removing those seems fair, since those investments shouldn’t ha
ve been made in the first place. The IRS solves all of this by saying just r
emove them, don’t deduct (i.e. pay tax on ) the excess amounts, and declare
any earnings as other income.
It'is a little hard to determine exactly which investment they were put into
and from where they should be removed. This makes it difficult to determine
the exact earnings for the dollars specifically declared excess contributio
ns. Thus, the IRS permits an “average” determination of the gains of the H
SA during that time, and the pro rata share of those average gains that can
be attributed to excess contributions.
【在 w*m 的大作中提到】
: 哪位有建议？多谢。
| d*******u
发帖数: 5337 | | f********e
发帖数: 2194 | 7 ask the HSA managing firm to refund the overcontributed money to you before
April 15. Then the refund will be counted as the income of 2021
【在 w*m 的大作中提到】
: 哪位有建议？多谢。
| f********e
发帖数: 2194 | 8 ask the HSA managing firm to refund the overcontributed money to you before
April 15. Then the refund will be counted as the income of 2021
【在 w*m 的大作中提到】
: 哪位有建议？多谢。
|
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