qbteachmt
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 15
		
	
				
		
	
		
			
    
	
		
		
		02-12-2022
	
		
		03:50 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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"his current balance is less"
Are you trying to Net any one year? All the years?
"excess contributions over several years."
You have to take each year separately. The spending isn't the issue. The deducting of funds as pre-tax when the taxpayer was not qualified for this deduction, is the issue. It also depends on if the HSA funds were invested and earning, each year.
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