Question: Interview Notes Leo Williams is single and 45 years old. Leo works as an IT manager and his Form W-2 shows wages of $47,250. Leo

Interview Notes
  • Leo Williams is single and 45 years old.
  • Leo works as an IT manager and his Form W-2 shows wages of $47,250.
  • Leo participated in his employers self-only coverage High Deductible Health Plan (HDHP) all year.
  • Leo does not have any other health coverage.
  • Leo has had an HSA for two years.
  • Leos employer contributed $1,500 in 2018 to Leo's HSA.
  • In 2018, Leos aunt contributed $1,900 to Leo's HSA.
  • Leo is a U.S. citizen and has a valid Social Security number.

1. Is Leo an eligible individual for HSA purposes even though he did not make his own contributions? Yes or No?

2. What amount will Leo use to compute his HSA deduction on Form 1040, Schedule 1, line 25?

3. Employer contributions to Leos HSA are reported on his Form W-2, box 12, code W.

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