Janice Billings, age 40, and Andrew Noble, age 45 are engaged and lived together the entire year. Janice moved her mother Dorothy in with them on December 1, 2019, due to Dorothy’s Alzheimer’s diagnosis. Janice received Medicaid waiver payments of $15,000 for the care of her mother. The payments were reported on Form W-2. Dorothy’s only income was Social Security in the amount of $13,000, which she used for her own support. Andrew earned wages of $25,000 and was enrolled the entire year in a high deductible health plan (HDHP) with self-only coverage. During the year, Andrew contributed $1,500 to his Health Savings Account (HSA). Andrew’s mother also contributed $1,000 to his HSA account. Andrew’s Form W-2 shows $500 in Box 12 with code W. He has Form 5498-SA showing $3,000 in Box 2. Andrew took a distribution from his HSA to pay his unreimbursed expenses: Urgent care bill: $375 Hospital bill: $1,200 Prescription medicine: $578 Dental bills for routine exams: $168 Over-the-counter allergy medication: $79 Yoga Classes: $600 Janice, Andrew, and Dorothy are U. S. citizens with valid Social Security numbers.