I have a client that had HSA contributions of $7,100 which is fine. She is married and her husband does not have an HSA. However on her 5229, line 48 it shows an excess contribution of $6,100. I just can't find where that came from. Even though she had only $345 in distributions and an account value over $15K, that indication of excessive contribution is causing and additional $300 in tax. .I want to get that out but can't find the source. Anyone have any idea?