Carl, age 46, and Monica, age 42, are married and will file a joint return.
• They have two children,
Adriane and Robert, whom they will claim as dependents on
their joint return.
• Monica's cousin, Michael (age 29), came to live with them in July 2019. Michael
pays more than half of his support and does not qualify as their dependent, but they
paid $500 of Michael's medical bills in November 2019.
• Carl was enrolled all year in an HDHP with family coverage.
• Carl has had an HSA for four years. He has no other health insurance.
• In 2019, Carl made regular contributions to his HSA totaling $4,000.
• In 2019, Carl took $1,800 from his HSA to pay the following expenses:
- $300 to purchase Monica's eyeglasses (needed for medical reasons).
- $725 health club membership for Carl.
- $250 for over-the-counter eye medicine for their son, Robert (no prescription from
- $525 for Adriane's physical therapy sessions.
• Carl, Monica, Adriane, Robert, and cousin Michael are all U.S. citizens and have
valid Social Security numbers.
9. Carl's HSA deduction amount on Form 1040 is $4,000.
10. The amount Carl paid for his health club membership is a qualified medical
expense for HSA purposes.
11. What is the total amount of unqualified medical expenses paid by Carl for HSA