FSA or HSA

[oceanlovin'ea]

Is the amount that an employee contributes to a FSA or HSA deductible on schedule A under medical payments?

Linda

[AJsTax]

Not normally

under most circumstances the FSA and HSA contributions are paid from payroll before taxes and if not are deducted (HSA) on form 8889. All money going into the HSA is already protected from taxes so you can not deduct for it again.

[oceanlovin'ea]

How about FSA?

[AJsTax]

Fsa

I can not think of a time I have seen a FSA that was not pretax. That was the whole premise of those plans, pay in pretax, but if you did not use it up within the year, you lose it.

[JG EA]

And if it is their own HSA (self-employed, etc.) it is an adjustment.