Im sorry ill try to be more clear. I took a 4000 dollar HSA account deduction on page one of my 1040. my 1099 showed only 2000 deposited and I claimed 4000 spent. 4000 is my true expense I have receipts for these costs. the IRS is only allowing me a deduction for 2000. I do not Itemize. I say since I actualy spent 4000 in total for the year I should get the full deduction on page one of my 1040. even though only 2000 went through my HSA account.