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Official form guide
Form 8889: Health Savings Accounts (HSAs)
IRS Form 8889 is used to report Health Savings Account contributions, deductions, distributions, and any income or additional tax when you are not an eligible individual. Contributions for 2025 may be made through April 15 2026.
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IRS Form 8889 - Health Savings Accounts (HSAs)
IRS Form 8889 is used to report Health Savings Account contributions, deductions, distributions, and any income or additional tax when you are not an eligible individual. Contributions for 2025 may be made through April 15 2026.
Risk Radar
Scan points- 1Leaving out the 10% additional tax on a non‑eligible distribution can trigger a penalty.
- 2Including employer contributions on line 2 instead of line 9.
- 3Reporting rollover amounts on line 2, which must be excluded.
- 4Failing to enter the fair market value on line 14a for a death beneficiary.
- 5Omitting qualified medical expenses on line 15 for a death beneficiary.
Plain English
Form 8889 tells the IRS how much you put into your HSA, how much you took out, and whether you owe extra tax. It also shows the deduction you can claim. If you weren’t an eligible HSA holder, the form calculates the tax you must pay.
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 another party made contributions to your HSA, you received a distribution, you were not an eligible individual during a testing period, or you acquired an HSA interest because of a beneficiary’s death.
- Do not use it when you had no contributions, no distributions, were always an eligible individual, and did not inherit an HSA interest.
- Check Form 8853 instead when you have an Archer MSA or need to report a long‑term care insurance contract.
Form selector
Use this form or another form?
You received HSA distributions and are filing your individual return
Form 8889 must be attached to report HSA activity on your personal income tax return.
✓ Confirm you are using Form 1040, 1040‑SR, or 1040‑NR.
You are a non‑resident alien filing a U.S. tax return
Non‑resident returns also require Form 8889 attachment.
✓ Confirm you are filing Form 1040‑NR.
You have an Archer MSA or long‑term care insurance contract
These accounts are reported on Form 8853, not Form 8889.
✓ Verify the account type before proceeding.
Deadline or filing window
If you contributed to, received a distribution from, or became a beneficiary of an HSA in 2025, you must file Form 8889 with your 2025 return. The unextended filing deadline is April 15 2026. Contributions made after that date are not allowed unless you served in a designated combat zone, which may permit a later filing date.
Checklist
What you need before filling it out
Line 2 – HSA contributions
Records of contributions you made (or others on your behalf) for 2025 · Your HSA account statements
Line 7 – Additional contribution for family coverage
Proof of family HDHP coverage during the year · Insurance policy documents
Line 9 – Employer contributions
Employer’s payroll records or W‑2 box 12 code W · Your W‑2 form
Line 10 – Qualified HSA funding distribution
Documentation of QHFD from trustee · HSA trustee statement
Line 15 – Distributions used for qualified medical expenses
Receipts for qualified medical expenses paid with distribution · Your medical expense records
Before you submit
- 1Check the HDHP coverage box at the top of Part I.
- 2Confirm line 2 includes only your personal contributions and any made in 2026 before April 15 2026.
- 3Ensure employer contributions are reported on line 9, not line 2.
- 4Verify that any rollover contribution is excluded from line 2 and reported correctly.
- 5Review line 7 for additional family coverage contribution if applicable.
- 6Attach Form 8889 to your Form 1040, 1040‑SR, or 1040‑NR.
- 7Sign and date the form where indicated.
- 8Keep a copy of your HSA account statements for records.
- 9Ensure the form edition reads “20 25”.
- 10Verify that you have entered your name and SSN exactly as on Form 1040.
How to file this form
- 1Gather all HSA contribution and distribution records for 2025.
- 2Complete Part I of Form 8889, entering contributions on line 2 and employer contributions on line 9.
- 3Fill Part II and Part III as needed for deductions and taxable distributions.
- 4Attach the completed Form 8889 to your Form 1040, 1040‑SR, or 1040‑NR.
- 5Sign and date the form.
- 6Mail the return to the IRS address shown in the Form 1040 instructions or e‑file if eligible.
- 7Retain a copy of the filed Form 8889 and supporting statements for your records.
Known limitations
- 1Does not apply to Archer MSAs; those are reported on Form 8853.
- 2Employer contributions are not reported on line 2; they belong on line 9.
- 3Rollovers are excluded from line 2 and are not treated as contributions.
- 4Excess contributions withdrawn after the filing deadline are not reported on this form.
- 5If you served in a combat zone, you may be eligible for an extended filing date, affecting the contribution deadline.
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 form shows revision 20 25 and the instructions direct users to www.irs.gov/Form8889 for the latest information. The July 4 2025 P.L. 119‑21 amendments added telehealth coverage exceptions for HDHPs beginning after 2024.
What changed or needs a fresh check
- Edition date — confirm the form shows “20 25”.
- Latest information page — confirm the link points to www.irs.gov/Form8889.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8889 and all HSA statements for at least 7 years.
- 2Store receipts for qualified medical expenses used for distributions for future audit.
- 3Monitor your IRS account for acknowledgment of receipt (e.g., acceptance letter or e‑file confirmation).
- 4If you discover an error, file an amended return using Form 1040‑X with a corrected Form 8889.
- 5Review your HSA balance to ensure contributions were applied correctly.
- 6Update your records for the next tax year’s contribution deadline.
Sources
- SRCInstructions p.1 — purpose of Form 8889: report contributions, deduction, distributions, and income/tax if not eligible.
- SRCInstructions p.1 — who must file: you, your employer, or someone else made contributions; HSA made a distribution; you failed eligibility; you acquired interest due to death.
- SRCInstructions p.4 — contribution deadline: contributions for 2025 may be made through April 15 2026, or later for combat zone service.
- SRCInstructions p.3 — rollover rule: rollover must be completed within 60 days; only one rollover per 1‑year period.
- SRCForm p.1 — attach Form 8889 to Form 1040, 1040‑SR, or 1040‑NR.
- SRCInstructions p.1 — latest information page: go to www.irs.gov/Form8889 for instructions and the latest information.
- SRCInstructions p.5 — additional family coverage contribution calculated on line 7, not line 3.
- SRCInstructions p.1 — amendment: P.L. 119‑21, July 4 2025 changed telehealth coverage rules for HDHPs beginning after 2024.
Common confusion points
Do I include employer contributions on line 2?
Employer contributions belong on line 9, not line 2.
→ Check that line 2 contains only your personal contributions.
Can I count a rollover as a contribution?
Rollovers are excluded from line 2 and are not taxable contributions.
→ Verify no rollover amount appears on line 2.
What is the deadline for 2025 contributions?
Contributions for 2025 can be made through April 15 2026, or later if you served in a combat zone.
→ Confirm the contribution date is on or before the applicable deadline.
Do I need to file Form 8889 if I had no HSA activity?
Form 8889 is required only if you had contributions, distributions, an ineligible period, or inherited interest.
→ Ensure at least one of those conditions applies before filing.
Should I report a qualified HSA funding distribution on line 2?
Qualified HSA funding distributions belong on line 10, not line 2.
→ Check that line 10 contains any QHFD amounts.
Is a direct trustee‑to‑trustee transfer a rollover?
Direct transfers are not considered rollovers and have no limit.
→ Confirm the transfer was made directly and not reported as a rollover.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040‑SR – alternative individual return for seniors, also requires attachment of Form 8889.
Questions about IRS Form 8889
What is IRS Form 8889 used for?
Form 8889 tells the IRS how much you put into your HSA, how much you took out, and whether you owe extra tax. It also shows the deduction you can claim. If you weren’t an eligible HSA holder, the form calculates the tax you must pay.
Who must file IRS Form 8889?
You must file Form 8889 if you, your employer, or another person contributed 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 because of the death of the account beneficiary.
What information does IRS Form 8889 require?
The form collects contribution amounts on line 2 of Part I, distribution details on Part II (including fair market value on line 14a and qualified expenses on line 15), and calculates any additional tax in Part III (entering 20% on line 17b).
When is IRS Form 8889 due?
Form 8889 is due when you file your 2025 federal income tax return, generally by April 15 2026, with a possible later date if you served in a designated combat zone.
How do I complete IRS Form 8889?
Enter contributions on line 2 of Part I, excluding employer contributions (line 9) and rollovers. Report any distributions on Part II, including the fair market value on line 14a for a death beneficiary and qualified expenses on line 15. Use Part III to calculate any additional 10% or 20% tax, entering 20% of the taxable amount on line 17b. Review all required lines before filing.
What happens if IRS Form 8889 is filed incorrectly?
If you fail to stay an eligible individual, the amount is subject to a 10% additional tax, and distributions that don’t meet exceptions incur a 20% additional tax.
Do I include employer contributions on line 2?
Employer contributions belong on line 9, not line 2. Check that line 2 contains only your personal contributions.
Can I count a rollover as a contribution?
Rollovers are excluded from line 2 and are not taxable contributions. Verify no rollover amount appears on line 2.
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