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IRS.gov Website
Instructions for Form 5329
taxmap/instr2/i5329-011.htm#en_us_publink13330rd0e1537

taxmap/instr2/i5329-011.htm#TXMP780702f0
Part VII—Additional Tax on Excess Contributions to Health Savings Accounts (HSAs)(p6)

For Use in Tax Year 2013
rule
If you, someone on your behalf, or your employer contributed more to your HSAs for 2013 than is allowable or you had an amount on line 49 of your 2012 Form 5329, you may owe this tax. But you may be able to avoid the tax on any 2013 excess contributions (see the instructions for line 47, later).
taxmap/instr2/i5329-011.htm#en_us_publink13330rd0e1551

taxmap/instr2/i5329-011.htm#TXMP508f645c
Line 43(p6)

For Use in Tax Year 2013
rule
If your contribution limit for your HSAs (line 12 of Form 8889, Health Savings Accounts (HSAs)) is greater than the contributions you made to your HSAs (or those made on your behalf) for 2013 (Form 8889, line 2), enter the difference on line 43. Also include on your 2013 Form 8889, line 13, the smaller of:
taxmap/instr2/i5329-011.htm#en_us_publink13330rd0e1573

taxmap/instr2/i5329-011.htm#TXMP57e2a045
Line 47(p6)

For Use in Tax Year 2013
rule
Enter the excess of your contributions (including those made on your behalf) to your HSAs for 2013 (Form 8889, line 2) over your contribution limit (Form 8889, line 12). Also include on line 47 any excess contributions your employer made. See the Instructions for Form 8889 for details.
However, you can withdraw some or all of the excess contributions for 2013 and they will not be treated as having been contributed if:
Include the withdrawn contributions and related earnings on Form 8889, lines 14a and 14b.
If you timely filed your return without withdrawing the excess contributions, you can still make the withdrawal no later than 6 months after the due date of your tax return, excluding extensions. If you do, file an amended return with Filed pursuant to section 301.9100-2 written at the top. Report any related earnings for 2013 on the amended return and include an explanation of the withdrawal. Make any other necessary changes on the amended return (for example, if you reported the contributions as excess contributions on your original return, include an amended Form 5329 reflecting that the withdrawn contributions are no longer treated as having been contributed).