Home Forums US Life 의료보험 회사에서 받은 체크를 개인계좌 또는 HSA로 deposit? 의료보험 회사에서 받은 체크를 개인계좌 또는 HSA로 deposit? Name * Password * Email https://www.irs.gov/pub/irs-drop/n-04-50.pdf Q-37. An account beneficiary receives an HSA distribution as the result of a mistake of fact due to reasonable cause (e.g., the account beneficiary reasonably, but mistakenly, believed that an expense was a qualified medical expense and was reimbursed for that expense from the HSA). The account beneficiary then repays the mistaken distribution to the HSA. Is the mistaken distribution included in gross income under section 223(f)(2) and subject to the 10 percent additional tax under section 223(f)(4) or subject to the excise tax on excess contributions under section 4973(a)(5)? A-37. If there is clear and convincing evidence that amounts were distributed from an HSA because of a mistake of fact due to reasonable cause, the account beneficiary may repay the mistaken distribution <strong>no later than April 15 following the first year the account beneficiary knew or should have known the distribution was a mistake. </strong>Under these circumstances, the distribution is not included in gross income under section 223(f)(2), or subject to the 10 percent additional tax under section 223(f)(4), and the repayment is not subject to the excise tax on excess contributions under section 4973(a)(5). But see Q&A 76 on the trustee’s or custodian’s obligation to accept a return of mistaken distributions. I agree to the terms of service Comment
