rbynaker
Level 13

I've not seen any of these yet.  But from the instructions on the back of the form:

https://www.irs.gov/pub/irs-pdf/f1099sa.pdf

Nonspouse beneficiary. If you inherited the HSA, Archer MSA, or MA MSA
from someone who wasn t your spouse, you must report as income on your tax
return the FMV of the account as of the date of death. Report the FMV on your
tax return for the year the account owner died even if you received the
distribution from the account in a later year. See the Instructions for Form 8853
or the Instructions for Form 8889. Any earnings on the account after the date of
death (box 1 minus box 4 of Form 1099-SA) are taxable. Include the earnings on
the “Other income” line of your tax return.

I'm not sure of your situation but maybe the FMV was 2020 income and the $6 of earnings was 2021 income?

Rick