Form 8889
The IRS form used to report HSA contributions, distributions, and calculate your HSA deduction.
What is Form 8889?
Form 8889 is the IRS form you file with your tax return to report HSA activity. You must file Form 8889 if you (or your employer) contributed to an HSA, or if you took any distributions from your HSA during the year.
The form has three parts: Part I reports contributions and calculates your deduction; Part II reports distributions and whether they were used for qualified expenses; Part III applies if you're switching between self-only and family coverage.
Your HSA custodian sends you Form 1099-SA (showing distributions) and Form 5498-SA (showing contributions) to help you complete Form 8889. Even if all your contributions were through payroll, you still need to file Form 8889.
Frequently Asked Questions
Do I need to file Form 8889 every year?
Yes, if you contributed to or withdrew from an HSA during the year. Even payroll-only contributions require Form 8889.
What if I forget to file Form 8889?
File an amended return (Form 1040-X) with Form 8889 attached. Without it, you won't get your HSA deduction and could face IRS questions about distributions.
Where do I get the information for Form 8889?
Your HSA provider sends Form 1099-SA (distributions) and Form 5498-SA (contributions). These arrive by January 31 and May 31, respectively.
Related Terms
Learn More
Track your HSA expenses
Now that you understand the terms, put your knowledge to work. Track expenses and reimburse yourself tax-free.
Get Started Free