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My father has a Health Savings Account paid with pre-tax dollars through his employer. Should this amount be reported at Question 85 of the FAFSA, where you report payments to pensions and tax deferred savings account or at Question 87 where you report parental asset information/checking, savings and cash? The HSA amount contributed for 2007 is listed on the W2 in Box 12b with a W beside it. I assume it would be listed at Question 85 but I wanted to be sure. Thanks!