[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303324-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303324-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","important-hsa-tax-information-2014","Important HSA Tax Information - 2014","","Guidance for HSA holders on reporting 2014 health savings account contributions and distributions on a federal tax return, including when and how to file IRS Form 8889. Details cover which documents to use (Form 1099-SA and W-2), how to enter distribution amounts and payroll amounts, and the applicable 2014 contribution limits with a possible catch-up contribution for age 55+. It also explains steps to handle excess contributions and mistaken distributions, including related penalties and forms.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/important-hsa-tax-information-2014/303324/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/important-hsa-tax-information-2014/303324.png","ImageObject",442,249,{"name":42,"@type":43},"Grenda","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Which forms are required to report HSA contributions and distributions for 2014?","Question",{"text":62,"@type":63},"File Form 8889 with your tax return. Use Form 1099-SA for annual HSA distributions and your W-2 to report HSA contributions made through pretax payroll deductions.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What are the 2014 HSA contribution limits and catch-up rule?",{"text":67,"@type":63},"For 2014, the limit is $3,300 for individuals and $6,550 for families. If you are 55 or older, you may make an additional $1,000 “catch-up” contribution.",{"name":69,"@type":60,"acceptedAnswer":70},"What should you do if you contributed more than the 2014 limit?",{"text":71,"@type":63},"If you exceed the limit, you may face a 6% IRS penalty and additional tax liability. Submit an “HSA Excess Contribution Removal Form” to HealthEquity before filing your return to help avoid penalties and added taxes.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303324,1790306306,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":4},7971474921005,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Important HSA Tax Information  \nAs a health savings account (HSA) holder, you’re required to include information about your HSA contributions and distributions on your tax return. The following information is provided as general guidance on how to handle HSA contributions and withdrawals as you complete your tax return* .  \nThings to Consider Before Filing  \nYou may have additional deduction opportunities or potential tax liabilities in connection with your HSA. Before filing your 2014 return, ask yourself these questions.  \nForms You’ll Need  \nForm 8889  \nFile Form 8889 with your tax return to report your HSA contributions and distributions.  \nCompleting Form 8889 requires information from Form 1099-SA, which shows annual distributions, and was mailed to you by HealthEquity in late January, as well as:  \n􀁠 Your W-2 Form from your employer, if you or your employer make pretax contributions.  \n􀁠 Your annual and/or monthlystatements from HealthEquity, if you make contributions other than pretax contributions through your employer—available through your member portal or mailed to you if you receive your monthly statements by mail rather thanas e-statements.  \nFind Form 8889 at [http://www.irs.gov/](http://www.irs.gov/)[ ](http://www.irs.gov/)[file_source/pub/irs-pdf/f8889.pdf and](file_source/pub/irs-pdf/f8889.pdf and)[ ](file_source/pub/irs-pdf/f8889.pdf and)instructions at http://www.irs.gov/file_source/pub/irs-pdf/i8889.pdf.  \nContribution limits for 2014:$3,300 for individuals $6,550 for families.  \nIf you’re 55 or older, you can make an additional $1,000 “catch-up” contribution  \nForm 1099-SA  \nYou’ll receive Form 1099-SA from HealthEquity to report total distributions from your HSA in 2014. Enter the distributions shown in Box 1 on Form 1099-SA on Line 14a on Form 8889.  \nIf you feel the values reflected on a tax form are incorrect, please contact HealthEquity to review the information. HealthEquity can only make changes for six months after the close of the applicable tax year. Fees may apply.  \nForm W-2  \nBox 12 of your W-2 shows your HSA contributions made by pretax payroll deduction, if applicable, and by your employer (labeled “employer contributions”and marked with code “W”). Enter the amount from Box 12 on your W-2 on line 9 on Form 8889.  \n􀁠 If your HSA payroll deductions were taken pretax, they’re considered“employer contributions” and shown in Box 12 on your W-2 . You can’t claim pretax payroll deductions as a deduction on line 13 on Form 8889.  \n􀁠 If you made any after-tax contributions to your HSA in 2014, enter this amount online 2 on Form 8889. (Note, this amount won’t appear on your W-2.) You maybe able to claim a deduction for these contributions on line 13. See instructions for Form 8889 for more information.  \nCan I Still Contribute for 2014?  \nYou can make contributions through Apr. 15, 2015, or the time you file your return, whichever comes first. Contribution limits for 2014 are $3,300 for individuals and $6,550 for families. If you’re 55 or older, you can make an added $1,000 “catch-up” contribution.  \nMake contributions on your member portal or mail a check payable to HealthEquity to HealthEquity, Inc., 15 W Scenic Pointe Dr, Ste 100, Draper, UT 84020.(Write your member ID and “2014 Contribution”on the memo line.)  \nWhat If I’m Over the Limit?  \nIf you’ve contributed more than the contribution limit, you may be subject to a 6% IRS penalty and added tax liability. To avoid penalties and added taxes, submit an “HSA Excess Contribution Removal Form”(found at your portal under Forms & Docs) to HealthEquity before you file your return.  \nWhat If Some of My Expenses Aren’t Qualified?  \nWithdrawals from your HSA for unqualified expenses are subject to taxes and a 20% penalty. See IRS Publication 502—Medical and Dental Expenses for qualified expenses.  \nTo avoid penalties or taxes, submit an “HSA Mistaken Distribution Form”(found on your member portal under Docs & Forms) with a check payable to HealthEquity f","cbCaikwUdHPKa5JF","https://ap.wps.com/l/cbCaikwUdHPKa5JF","pdf",239860,"English","# Things to Consider Before Filing\n# Forms You’ll Need\n## Form 8889\n## Form 1099-SA\n## Form W-2\n# Can I Still Contribute for 2014?\n# What If I’m Over the Limit?\n# What If Some of My Expenses Aren’t Qualified?","[{\"question\":\"Which forms are required to report HSA contributions and distributions for 2014?\",\"answer\":\"File Form 8889 with your tax return. Use Form 1099-SA for annual HSA distributions and your W-2 to report HSA contributions made through pretax payroll deductions.\"},{\"question\":\"What are the 2014 HSA contribution limits and catch-up rule?\",\"answer\":\"For 2014, the limit is $3,300 for individuals and $6,550 for families. If you are 55 or older, you may make an additional $1,000 “catch-up” contribution.\"},{\"question\":\"What should you do if you contributed more than the 2014 limit?\",\"answer\":\"If you exceed the limit, you may face a 6% IRS penalty and additional tax liability. Submit an “HSA Excess Contribution Removal Form” to HealthEquity before filing your return to help avoid penalties and added taxes.\"}]","Important HSA Tax Information - 2014 | PDF",1789801999]