HSA contributions in excess of the IRS annual contribution limits ($3,350 for individual coverage and $6,650 for family coverage for 2015) are not tax deductible and are generally subject to a 6% excise tax.
If you’ve contributed too much to your HSA this year, you can do one of two things:
1. Remove the excess contributions and the net income attributable to the excess contribution before they file their federal income tax return (including extensions). You’ll pay income taxes on the excess removed from your HSA.
2. Leave the excess contributions in your HSA and pay 6% excise tax on excess contributions. Next year you may want to consider contributing less than the annual limit to you HSA to make up for the excess contribution during the previous year.
HSA放款超过IRS年度放款限额（个人保险额为3,350美元，2015年家庭保险额为6,650美元）不可抵税，通常需缴纳6％的消费税。
如果你这一年在HSA放了太多钱，你可以做以下两件事之一：
1.在提交联邦所得税申报表（包括延期）之前，移除超额放款和超额放款所产生的净收入。 您将缴纳从HSA中移除的超额部分的所得税。
2.将超额放款留在您的HSA中，并对超额供款支付6％的消费税。 下年，您可能需要考虑为您的HSA提供低于年度限额的资金，以弥补上一年度的超额放款。
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Brian@FangAssociates - 国税局注册税务师和国税局认可税号申办代理，拥有自己的税务会计事务所，从业十几年。