 made, uh, that would, uh, not have been made except for the last month rule. So you include this amount in income in the year in which you fail to be an eligible individual. This amount is also subject to a 10% additional tax. All right. Account beneficiary. So the account beneficiary is the individual on whose behalf the HSA was established. So obviously you're putting up an HSA, a high deductible health insurance. So who's the person that you're putting that in place on behalf of HSA? Generally, an HSA is a health savings account set up exclusively for paying the qualified medical expenses of the account beneficiary or the account beneficiaries, spouse or dependents. So then you have the technical issue of just basically setting up the HSA and obviously what is the actual HSA? A health savings and HSA is a health savings account, which is set up exclusively for paying the qualified medical expenses of the account beneficiary or the account beneficiary spouse or dependent distributions from an HSA. So now we're talking about the money that's coming out of the HSA, which again is the last point in time that we might consider. Is there going to be a tax consequence? Usually the question here being, do we have to include anything in income and is it subject to penalty? Distributions from an HSA used exclusively to pay qualified medical expenses of the account beneficiary, spouse or dependents are excludable from gross income. So that's good. So see the line 15 instructions for information on medical expenses of dependents not claimed on your return. So you can receive distributions from an HSA even if you are not currently eligible to have contributions made to the HSA. However, any part of a distribution not used to pay qualified medical expenses is includeable in gross income and is subject to an additional 20% tax unless an exception applies. So what are qualified medical expenses then? Generally qualified medical expenses for HSA purposes are unreimbursed medical expenses that could otherwise be deducted on schedule A form 1040. So you can look at the instructions for medical expenses on form 1040, which a lot of people don't have a lot of familiarity with because you might not be itemizing number one, if you're lower income or if you don't own a home at least and number two, because if you do own a home and you are itemizing and your income is high, then it also has a limitation that you have to clear or a floor that you have to clear. But in any case, you can look at those instructions and see the instructions for schedule a and publication 502 medical and dental expenses. Now whenever we get into these expenses for like medical stuff, it's kind of messy. It's very messy because you can get a doctor to say that you need anything, right? But look at look at these days they got they got doctors saying that you need to have fully functioning body parts that cut off and whatnot. It's crazy. So so you could find a doctor to say you could find a doctor to say that you need a trip to Hawaii or something like that and they'll be like, Oh, yeah, that's a medical expense, right? But obviously, you need a jacuzzi. I need a sauna in my home. That's a medic. So these questions come up like all the time. And there and there and sometimes there's court cases and people will argue as to whether it's a qualified medical expenses or not. So you can go into the into the craziness of basically asking whether or not this or that thing qualifies as a medical expense. But a lot of it has probably been mapped out if not in the law itself in court cases and whatnot, where the iris is arguing over whether something qualifies as a medical expense or not. This is also a weird area where people start to to treat things as diseases. When when I think it would be detrimental to treat them as a disease, like they start calling people obese as a disease, even though even when they're not even weren't technically obese before, which I think is not healthy to tell people that it's a disease because then they feel like and but then you get