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Form 8889: Health Savings Accounts (HSAs)
IRS Form 8889 is used to report contributions, figure deductions and income from Health Savings Accounts (HSAs), and determine additional tax owed for eligible individuals. Contributions made through the unextended deadline are due by April 15, 2026.
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IRS Form 8889 - Health Savings Accounts (HSAs)
IRS Form 8889 is used to report contributions, figure deductions and income from Health Savings Accounts (HSAs), and determine additional tax owed for eligible individuals. Contributions made through the unextended deadline are due by April 15, 2026.
Risk Radar
Scan points- 1Ensure Line 2 only includes amounts contributed for 2025 (or the applicable year) and excludes employer/rollover contributions.
- 2Including employer contributions on Line 2 instead of excluding them as instructed.
- 3Failing to include amounts contributed for 2025 made in 2026 by the unextended deadline.
- 4Not entering 'Death of HSA account beneficiary' across the top when filing due to death.
- 5Forgetting to complete Part III if you failed to be eligible during the testing period.
Plain English
This form tracks all activity related to your Health Savings Account (HSA). It helps calculate how much of your HSA contribution you can deduct from income and reports any money taken out. If you don't meet the rules while having an HSA, this form calculates extra taxes you might owe.
Submission Date
- Filing date: 2025-12-05 16:11:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you, your employer, or someone else made contributions to your HSA; your HSA made a distribution; you failed to be an “eligible individual” during a “testing period”; or you acquired an interest in an HSA due to the death of the account beneficiary.
- Do not use it when no contributions were made, no distributions occurred, and you remained an eligible individual throughout the year.
- Check Form 5329 instead when determining additional tax on excess contributions to your HSA.
Form selector
Use this form or another form?
Filing jointly with separate HSAs
Complete a separate Part I for each spouse because both have individual HSAs.
✓ Confirm you completed all required sections for every spouse.
Condom expense is paid/reimbursed under an HSA
The amount is not considered a deductible expense under section 213 if covered by an HSA (among other plans).
✓ Verify this specific exclusion on Notice 2024-71.
Not stated in the official source
Reporting distributions that rolled over to another HSA
Include these amounts on line 14b, along with excess contributions/earnings withdrawn by the deadline.
✓ Ensure you are tracking both the distribution amount and any associated earnings.
Deadline or filing window
The filing trigger is often an event, but contributions to your 2025 HSA must be included by April 15, 2026. If you served in a designated combat zone or contingency operation, the deadline may be later due to special provisions mentioned in Pub. 3.
Checklist
What you need before filling it out
HSA Contributions
Amount contributed (Line 2) and Deductible contributions (Line 13) · Part I (Form 8889)
Total Distributions (Part II)
Total distributions made in 2025 (should match Form 1099-SA, box 1) · Line 14a (Form 8889)
Qualified Medical Distributions
Amounts used to pay qualified medical expenses not reimbursed by insurance/other coverage after HSA establishment · Line 15 (Form 8889)
Additional 20% Tax Exceptions
Death of beneficiary; Disability; Reaching age 65 · Lines 17a/17b (Form 8889)
Filing Requirement Trigger
Any of the four listed events apply (e.g., contribution made, distribution occurred) · Instructions p.1
Before you submit
- 1Check that you have completed Part I for every spouse if both file jointly and each has a separate HSA.
- 2Verify the name(s) listed on Form 8889 match your Social security number of HSA beneficiary.
- 3Confirm the box indicating coverage under a high-deductible health plan (HDHP) during 2025 is checked if applicable.
- 4Ensure Line 14a accurately reflects total distributions shown in Box 1 of Form 1099-SA.
- 5Verify that any rollover contributions are correctly added to line 14b.
- 6Confirm Line 15 only includes expenses paid for *after* the HSA was established and not reimbursed by other coverage.
- 7If applicable, check the box on line 17a if a distribution meets an exception to the additional 20% tax.
How to file this form
- 1Complete Part I of Form 8889 by entering your actual contributions (Line 2) and deductible contributions (Line 13).
- 2Determine distributions in Part II: Enter total distributions on Line 14a, adding rollover amounts to Line 14b.
- 3Enter the amount used for qualified medical expenses not reimbursed by insurance onto Line 15.
- 4Check the appropriate box on line 17a if any distribution meets an exception to the additional 20% tax.
- 5Attach Form 8889 to Form 1040, 1040-SR, or 1040-NR before mailing.
Known limitations
- 1The form does not apply to amounts contributed that are employer contributions; these must be reported on line 9 of Form 8889.
- 2Amounts rolled over from another HSA or Archer MSA should not be included on line 2, but this is a separate consideration (see 'Rollovers' section).
- 3If you instruct the trustee to transfer funds directly between your HSAs, that transfer is not considered a rollover contribution for Form 8889 purposes.
- 4The additional contribution amount for married individuals with family coverage is figured on line 7 and is not included on line 3.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and users should check IRS.gov/Form8889 for the latest information. P.L. 119-21 amended Code section 223 to allow HSA eligible individuals disregarded coverage for telehealth and other remote care for plan years starting after 2024.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Tax year covered — confirm the form references 2025 activities.
- Attachment sequence number — confirm it is No. 52.
- Signature — state that signature requirements are not specified in this excerpt, but must be signed before sending.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 8889.
- 2If you withdraw excess contributions timely, you can do so up to 6 months after the tax return due date (excluding extensions).
- 3When withdrawing excess contributions, file an amended return with 'Filed pursuant to section 301.9100-2' written at the top.
- 4If filing an amended return for a withdrawal, include an explanation of the withdrawal and make all necessary changes on the amended return (e.g., amending Form 5329).
- 5For future information regarding Form 8889, check IRS.gov/Form8889.
Sources
- SRCInstructions p.1 — The purpose of Form 8889 is to report HSA contributions, figure the deduction, report distributions, and figure amounts included in income/additional tax.
- SRCInstructions p.1 — You must file Form 8889 if you, your employer, or someone else made contributions; if your HSA made a distribution; if you failed to be an eligible individual during a testing period; or if you acquired an interest due to death of the beneficiary.
- SRCInstructions p.1 — If you received HSA distributions in 2025, you must file Form 8889 with Form 1040, Form 1040-SR, or Form 1040-NR, even if other filing reasons are absent.
- SRCInstructions p.3 — A rollover is a tax-free distribution from one HSA/Archer MSA reinvested in another HSA of the same beneficiary, generally completed within 60 days; an HSA can only receive one rollover contribution during a 1-year period.
- SRCInstructions p.4 — Line 2 must include contributions you or others made for 2025, including those made by April 15, 2026 (unextended deadline), but excludes employer contributions (line 9) and qualified HSA funding distributions (line 10).
- SRCInstructions p.8 — If you timely filed without withdrawing excess contributions, the withdrawal can happen up to 6 months after the due date; when doing so, file an amended return with 'Filed pursuant to section 301.9100-2' written at the top.
Common confusion points
Must I file even if I have no taxable income?
Yes, you must file with Form 1040, 1040-SR, or 1040-NR if you received HSA distributions in 2025.
→ Check the 'If you (or your spouse...) received HSA distributions in 2025' section on Instructions p.1.
When do contributions need to be reported?
Contributions must be reported by April 15, 2026, unless a designated combat zone or contingency operation applies, allowing for a later filing date.
→ Check the 'Line 2' instructions on Instructions p.4.
What is the difference between a rollover and a direct transfer?
A rollover must be completed within 60 days after receiving the distribution; a direct transfer does not count as a rollover but has no limit on how many can occur in a year.
→ Check the 'Rollovers' section on Instructions p.3.
Which distributions go on line 15?
Distributions used for qualified medical expenses of you, your spouse, all dependents, or any person who would be a dependent under specific conditions (a, b, c).
→ Check the 'Line 15' instructions on Instructions p.8.
Do I include contributions made in 2026?
Yes, you must include amounts contributed for 2025 that were made in 2026 by the unextended filing deadline (April 15, 2026).
→ Check the 'Line 2' instructions on Instructions p.4.
What if my coverage changed monthly?
If you must use the Line 3 Limitation Chart and Worksheet, enter the same number for a month if your eligibility and coverage did not change from one month to the next.
→ Check the 'Note' section on Instructions p.5.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Instructions for Form 5329, Part VII, line 43 (when reporting prior year excess contributions)
Questions about IRS Form 8889
What is IRS Form 8889 used for?
This form tracks all activity related to your Health Savings Account (HSA). It helps calculate how much of your HSA contribution you can deduct from income and reports any money taken out. If you don't meet the rules while having an HSA, this form calculates extra taxes you might owe.
Who must file IRS Form 8889?
You must file IRS Form 8889 if you, your employer, or someone else made contributions to your HSA; if your HSA made a distribution; if you failed to be an “eligible individual” during a “testing period”; or if you acquired an interest in the HSA due to the death of the account beneficiary.
What information does IRS Form 8889 require?
The form collects details on funding and distributions, with Part II detailing these matters. If applicable, Part III calculates additional income and adjustments for failure to maintain HDHP coverage during the testing period.
When is IRS Form 8889 due?
Generally, filing is required when an event occurs (like a contribution or distribution). Contributions for 2025 must be reported by April 15, 2026, unless you served in a designated combat zone or contingency operation.
Where do I file IRS Form 8889?
The official source does not specify a service center address; filing is required based on the events listed. The form can also be filed electronically via e-file.
How do I complete IRS Form 8889?
First, fill out the required header information based on why you are filing. Then, complete Part II by detailing distributions and contributions. If necessary, complete Part III to calculate income adjustments for failure to maintain coverage, ensuring you check box 17a if exceptions apply.
What happens if IRS Form 8889 is filed incorrectly?
If you fail to be an eligible individual during the testing period, the qualified HSA funding distribution is subject to a 10% additional tax.
Must I file even if I have no taxable income?
Yes, you must file with Form 1040, 1040-SR, or 1040-NR if you received HSA distributions in 2025. Check the 'If you (or your spouse...) received HSA distributions in 2025' section on Instructions p.1.
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