Fill out 8889 (Health Savings Accounts) online
Form 8889 is used to report Health Savings Account (HSA) contributions, calculate the HSA deduction, report distributions from HSAs, and determine any tax or penalties on non-qualified distributions. It is required for anyone who contributed to or received distributions from an HSA during the tax year.
How to fill out 8889 (Health Savings Accounts)
Determine your HSA eligibility and coverage type
Indicate whether you had self-only or family HDHP coverage, and for how many months during the year. If your coverage changed mid-year, you may need to prorate your contribution limit.
Report contributions and calculate the deduction (Part I)
Enter the total HSA contributions you made for the year (line 2), employer contributions including cafeteria plan (line 9), and your contribution limit (line 7). Your deductible amount is on line 13, which flows to Schedule 1.
Report HSA distributions (Part II)
Enter total distributions received from your HSA on line 14a. Identify which distributions were used for qualified medical expenses (line 14c). Distributions not used for qualified expenses are included in income on line 16.
Calculate additional tax on non-qualified distributions (Part III)
If you used HSA funds for non-qualified expenses, calculate the 20% additional tax on line 17b. This amount is reported on Schedule 2 (Additional Taxes). Exceptions apply if the distribution was made after age 65, disability, or death.
Transfer amounts to your return
Report the HSA deduction from Part I, line 13 on Schedule 1. Report any taxable distributions as other income. Report the additional tax from Part III on Schedule 2.
About 8889 (Health Savings Accounts)
Who needs this form
Anyone who made or received HSA contributions during the tax year (including employer contributions), received distributions from an HSA, or acquired an interest in an HSA due to the death of the account holder. You must be covered under a High Deductible Health Plan (HDHP) to contribute.
Where to submit
Attach Form 8889 to your Form 1040 or 1040-SR. The HSA deduction from Part I is reported on Schedule 1, line 13. Any additional tax on non-qualified distributions is reported on Schedule 2.
Source and content freshness
- Reviewed: 2026-02-24
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Exceeding the annual HSA contribution limit based on your HDHP coverage type (self-only vs. family)
- Not prorating the contribution limit if you were only eligible for part of the year
- Forgetting to include employer contributions (including cafeteria plan amounts) on line 9
- Using HSA funds for non-qualified expenses and not reporting the 20% additional tax on Part III
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What happens to my HSA if I switch from a family HDHP to a self-only plan mid-year?
You must prorate your contribution limit based on the number of months you had each coverage type. For each month on the first day of which you had family coverage, use the family limit; for months with self-only coverage, use the self-only limit. Add the prorated amounts together for your annual limit. The last-month rule may allow a full year's contribution if you were eligible on December 1, but a testing period applies.
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