Carryback Contributions. A contribution is deemed to have been made on the last day of the preceding taxable year if you make a contribution by the deadline for filing your income tax return (not including extensions), and you designate that contribution as a contribution for the preceding taxable year. For example, if you are a calendar year taxpayer and you make your HSA contribution on or before April 15th, your contribution is considered to have been made for the previous tax year if you designated it as such.
Appears in 7 contracts
Samples: Custodial Agreement, Custodial Agreement and Disclosure Statement, Custodial Agreement and Disclosure Statement
Carryback Contributions. A contribution is deemed to have been made on the last day of the preceding taxable year if you make a contribution made by the deadline for filing your income tax return (not including extensions), and you designate that the contribution as a contribution for the preceding taxable year. For example, if you are a calendar year taxpayer and you make your HSA contribution on or before April 15th15, your contribution is considered to have been made for the previous tax year if you designated it as such.
Appears in 3 contracts
Samples: Health Savings Account Custodial Agreement, Health Savings Account Custodial Agreement, Health Savings Account Custodial Agreement
Carryback Contributions. A contribution is deemed to have been made on the last day of the preceding taxable year if you make a contribution by the deadline for filing your income tax return (not including extensions), and you designate that the contribution as a contribution for the preceding taxable year. For example, if you are a calendar year taxpayer and you make your HSA contribution on or before April 15th15, your contribution is considered to have been made for the previous tax year if you designated it as such.
Appears in 2 contracts
Samples: Health Savings Account Custodial Agreement, Account Custodial Agreement
