Excess HSA contributions

[Tolly]

Where do you enter excess HSA contributions in taxable income? Is it in wages like excess 401 (k) deferrals or is it in other income?

[qbteachmt]

Removing excess HSA before the tax form deadline is the same as removing it from a retirement account. There is a 1099-SA process. Not a 1099-R process.

[Tolly]

So, does it go in other income or is it added to wages like the 1099 R process?

[qbteachmt]

I don't understand this: "does it go in other income or is it added to wages like the 1099 R process?"

You don't add a 1099-R to Wages. If that applied, it would happen through the employer.

You never gave any details. Were the HSA contributions made through an Employer as Payroll? Or, by the taxpayer personally, outside of employment? Are they removing it or allowing it to be for 2022?

[Tolly]

Sorry. Contributions made through an employer in W-2 box 12 code W. They are going to withdraw it by the due date.  I know it needs to be added back to income but I have never had one so I wondered if it should be added back and included in wages on the return like an excess 401 (k) or if it goes in other income. There is the excess salary add back in Lacerte but nothing specific for HSA's. I did what I should have done in the first place and looked in publication 969 and found that it should be added back as other income.