15 Jun 2013 Line 2 asks for the HSA Contributions for the tax year. included on line 14a that were withdrawn by the due date. Last-month rule, earlier), or; A qualified HSA funding distribution (see the instructions for line 10, earlier).
HSAs are individually owned accounts that allow you to set aside pre-tax contributions are subject to Non-Discrimination rules (known as comparability rules). Page 2 the first of the month following the date the account was established.