Back in 2008, the Internal Revenue Service (IRS) released IRS Notice 2008-59 which served as the primary source of guidance on HSA issues and mistaken HSA contributions. In December 2018, the IRS released an informational letter clarifying when employers can request to recover mistaken HSA contributions.
The letter states that the situations presented in IRS Notice 2008-59 were not meant to be an exclusive list and describe specific situations regarding when an employer has the right to request the return of a mistaken HSA contribution. Read Information Letter 2018-0033 for more information.
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