What contributions should I include?
Usually, you include any contributions reported to you on your Form 5498-SA.
However, that may be wrong.
The IRS allows you to make contributions for the prior year up until the tax due date, which is usually April 15th. This allows you to maximize your HSA even after December 31st. If you do this, your HSA administrator will ask which year (2025 or 2026) you want to apply your contribution to and will issue a new 5498-SA.
Oftentimes, the corrected 5498-SA doesn't come before you file, so you will need to keep track of your additional contributions.
Include all contributions made to your HSA by you or by your employer that were for 2025, even if those contributions were not made until 2026.
However, that may be wrong.
The IRS allows you to make contributions for the prior year up until the tax due date, which is usually April 15th. This allows you to maximize your HSA even after December 31st. If you do this, your HSA administrator will ask which year (2025 or 2026) you want to apply your contribution to and will issue a new 5498-SA.
Oftentimes, the corrected 5498-SA doesn't come before you file, so you will need to keep track of your additional contributions.
Include all contributions made to your HSA by you or by your employer that were for 2025, even if those contributions were not made until 2026.
