IRS Form 8889 - Health Savings Accounts

How to Fill Out IRS Form 8889

Required for anyone who contributed to or received distributions from a Health Savings Account. This step-by-step guide walks you through every line.

April 15 is your HSA contribution deadline for 2025

You can still make HSA contributions for the 2025 tax year until April 15, 2026. Your 1099-SA from your HSA provider shows your 2025 distributions - you need it for Part II below.

Quick Facts

Who must file

Anyone who contributed to or received distributions from an HSA

When to file

With your Form 1040 by April 15

Where to get it

irs.gov/forms-pubs/about-form-8889

Time to complete

15-30 minutes

Part I: HSA Contributions

Lines 1-13

Part I calculates your HSA deduction - the amount that reduces your taxable income. You need your W-2 (Box 12, Code W) and records of any direct contributions you made.

Line 2: Contributions you made for 2026

Enter total contributions you made directly (not through payroll). This includes contributions made between January 1 and April 15 of the following year that you designate for 2026. The 2026 limits are $4,400 (self-only) and $8,750 (family).

Line 9: Employer contributions

Enter the amount from your W-2, Box 12, Code W. This includes both your employer's contributions and any pre-tax payroll deductions. Don't add these to Line 2 - that would double-count them.

Line 13: HSA deduction

This is your actual tax deduction - the smaller of your contributions or the annual limit, minus employer contributions. This amount flows to Schedule 1 (Form 1040), Line 13, reducing your AGI.

Tip: Not sure about 2026 limits? View 2026 HSA contribution limits including catch-up amounts for those 55 and older ($1,000 extra). Need prior year limits? See the complete history back to 2004.

Part II: HSA Distributions

Lines 14a-17b

Part II reports how you used HSA funds. You need your Form 1099-SA (sent by your HSA provider) and records of qualified medical expenses.

Line 14a: Total distributions

Enter the total distributions from your 1099-SA (Box 1). This includes all withdrawals - qualified, non-qualified, and rollovers.

Line 14c: Qualified medical expenses

Enter the total qualified medical expenses you paid with HSA funds. These must be expenses not reimbursed by insurance and incurred after your HSA was established.

Line 15: Taxable HSA distributions

Line 14a minus Line 14c (and any rollovers on Line 14b). If this number is greater than zero, you used HSA funds for non-qualified expenses and owe income tax on that amount.

Line 17a: Additional tax (20% penalty)

If you're under 65 and have taxable distributions (Line 15 > 0), you owe a 20% additional tax on top of regular income tax. This penalty does not apply if you're 65+, disabled, or the distribution was made after death.

Tip: Not sure what counts as a qualified expense? Browse the full list of HSA-eligible expenses.

III

Part III: Income and Additional Tax for Failure to Maintain HDHP Coverage

Lines 18-21

Part III only applies if you used the last-month rule or changed your HDHP coverage mid-year. Most filers can skip this section.

When does Part III apply?

If you contributed the full annual limit using the last-month rule (eligible on December 1) but didn't maintain HDHP coverage through December 31 of the following year, you must report the excess as income and pay a 10% additional tax.

The testing period explained

The "testing period" runs from December 1 of the contribution year through December 31 of the following year (13 months). If you lose HDHP eligibility during this window - for example, by switching to a traditional health plan - the extra contribution amount is included in your income for the year you failed the test.

Form 8889 Calculator

Enter your numbers to preview your deduction and taxable distributions

Your Situation

HDHP Coverage Type

Age 55 or older (catch-up eligible)

Age 65 or older (no 20% penalty on non-qualified distributions)

Your contribution limit: $4,400

Part I: Contributions

From your records and W-2 Box 12 Code W

Line 2 - Your direct contributions

Contributions you made directly (not through payroll)

Line 9 - Employer contributions (W-2 Box 12, Code W)

Includes employer match + your pre-tax payroll deductions

Part II: Distributions

From your 1099-SA

Line 14a - Total distributions

Line 14b - Rollovers (if any)

Line 14c - Qualified medical expenses paid

Line 13: Your HSA Deduction

This reduces your adjusted gross income (AGI)

Flows to Schedule 1 (Form 1040), Line 13

Line 15: Taxable Distributions

No distributions to report.

Summary

Contribution limit$4,400

Your contributions (Line 2)$0

Employer contributions (Line 9)$0

Your deduction (Line 13)$0

This calculator provides estimates for educational purposes only. It does not account for all Form 8889 scenarios (last-month rule, mid-year coverage changes, inherited HSAs). Consult a tax professional for your specific situation.

Common Mistakes to Avoid

These are the errors the IRS sees most often on Form 8889. Each one can trigger a notice or additional tax.

Forgetting employer contributions

Employer contributions are listed on your W-2, Box 12, Code W. This amount includes both employer and pre-tax payroll contributions. Don't count them twice - they go on Line 9, not Line 2.

Double-counting payroll deductions

If you contribute through payroll, those amounts are already included in the W-2 Box 12 Code W figure. Entering them again on Line 2 inflates your total and creates an excess contribution.

Not filing when you only have distributions

Even if every HSA distribution went to qualified medical expenses, you must still file Form 8889 to report them. The IRS uses this form to verify your distributions were legitimate.

Miscalculating the last-month rule

If you weren't HSA-eligible for the full year but were eligible on December 1, the last-month rule lets you contribute the full annual amount. But you must stay eligible through December 31 of the following year or face taxes and penalties.

Not reporting catch-up contributions separately

If you're 55 or older, catch-up contributions ($1,000 extra) go on Line 3 for yourself. If your spouse is 55+, they need their own HSA and their own Form 8889.

Frequently Asked Questions

Am I required to file Form 8889?▼

Yes, if you had any HSA activity during the tax year. This includes making contributions, receiving employer contributions, or taking any distributions - even if every distribution was for qualified medical expenses.

Who fills out Form 8889?▼

The HSA account holder files Form 8889. If both spouses have HSAs, each spouse files a separate Form 8889 attached to the same joint return.

How do I report HSA contributions on my tax return?▼

Report all contributions on Form 8889 Part I. Your HSA deduction from Line 13 flows to Schedule 1 (Form 1040), Line 13. This reduces your adjusted gross income (AGI) - you don't need to itemize to claim it.

What if I didn't use my HSA at all?▼

If contributions were made (by you or your employer), you still need to file Form 8889. Even if you didn't take any distributions, the IRS needs to see that your contributions were within the annual limits.

Can I file Form 8889 without a 1099-SA?▼

Yes. If you only had contributions and no distributions, you won't receive a 1099-SA. You still file Form 8889 Part I to report contributions and claim your deduction. Leave Part II blank.

What if I over-contributed to my HSA?▼

Report the excess on Form 8889 Part I. Excess contributions are subject to a 6% excise tax (reported on Form 5329) for each year they remain in the account. To avoid the penalty, withdraw the excess (plus any earnings) before your tax filing deadline.

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2026 Contribution Limits

How much you can contribute this year

HSA-Eligible Expenses

Browse the full list of qualified medical expenses

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