Include any contributions you made to your Medical Savings Account (MSA) during the tax year.
You should also include contributions made between January 1 and April 15 of the following year if you designated those contributions for the current tax year. These contributions may still count toward your MSA deduction for that year.
What Shouldn't I Include?
Do not include any amounts that were rolled over into your MSA from another MSA or eligible account. Rollovers are not considered new contributions and should not be reported as MSA contributions on your return.