根据Supplemental Guidelines to California Adjustments (FTB Pub.1001)第10页（跟公司里的培训是一致的），

Federal law allows taxpayers to exclude from gross income the interest and dividends earned on HSAs. California does not conform. Therefore, all interest earned and any taxable dividends earned on HSAs are taxable in the year earned. As a result of this tax treatment, the taxpayer has a California basis in the HSA account.

Enter the current year interest earned as an adjustment on Schedule CA, line 8, column C. Enter the current year taxable dividends as an adjustment on Schedule CA, line 9, column C.

一个模糊地带是HSA投资收益或损失是否要报税，网上的讨论也是各执一词，鉴于我有几块钱的损失，决定还是申报一下（需要额外填一份CA Schedule D）。

H&R Block在加州州税申报里根本没有HSA相关的向导，只能手工修改表格。由于H&R Block禁止e-file手工修改过的表格，只好打印出来邮寄，好处是省了$20 e-file费用，坏处是速度慢……