I filed a 1040NR-EZ tax return in 2018. later on I realized that I had an HSA opened in 2017 which requires Form 8889 and the non-simplified 1040NR to be filed. my own HSA contribution was $0.01.
I might not file an amended form as the difference in AGI is merely 1 cent. My only concern is that if I don't do this way, IRS might not recognize the established date for this HSA since the agent never saw form 8889 in the beginning. In this case, if in later year I wanna reimburse myself for the eligible medical expense, will IRS question when my first HSA was established?