HSA value as of 12/31/2010?

[AZ-Tax]

My spouse has a HSA and she was able to obtain her HSA value as of 12/31/2010 and I was hoping I was not going have another one but I just did. Client did not even know he had a HSA and with that absolutely does not know his HSA value as of 12/31/2010. Yes, the W in box 12 of w-2. So would it be ok to just enter $0 on tax return?

[AJsTax]

You actually need

to know if there were distributions from the HSA in 2010. If none, then there is nothing to report. if there were distributions reported to the IRS then you will have to do the form to tell the IRS they were all for medical expenses.