Updated October 17, 2026. Quick answer: Lines 17c to 17f report additional taxes tied to health savings accounts and medical savings accounts. Lines 17c and 17d come from Form 8889, and lines 17e and 17f come from Form 8853. Each amount is copied from a specific line of those forms.
Form 8606 and Form 8889 for 2025, read line by line: Form 8889 lines 17a and 17b and Form 8889 lines 18 to 21.
Line 17c: additional tax on HSA distributions
The caption reads “Additional tax on HSA distributions. Attach Form 8889”. The instructions say “Enter any additional tax on health savings account (HSA) distributions you received from Form 8889, line 17b.” They add “See Form 8889, Part II.” The form is explained on the Form 8889 page, and a related topic is on the page about the HSA excess contribution fix.
Line 17d: not remaining an eligible individual
The caption reads “Additional tax on an HSA because you didn’t remain an eligible individual.” The instructions say “Enter any additional tax for failure to remain an eligible individual during the testing period from Form 8889, line 21.” Then: “See Form 8889, Part III.”
Line 17e: Archer MSA distributions
The caption reads “Additional tax on Archer MSA distributions. Attach Form 8853”. The instructions say “Enter any additional tax on Archer MSA distributions from Form 8853, line 9b.” They add “See Form 8853.”
Line 17f: Medicare Advantage MSA distributions
The caption reads “Additional tax on Medicare Advantage MSA distributions. Attach Form 8853”. The instructions say “Enter any additional tax on Medicare Advantage MSA distributions from Form 8853, line 13b.” They add “See Form 8853.” Notice that lines 17e and 17f both come from Form 8853 but from different lines of it.
Where it goes next
These four lines are among the entries added on line 18, whose caption reads “Total additional taxes. Add lines 17a through 17z”. The total is then part of line 21, described on Schedule 2 lines 19 to 21. The previous lines are on lines 17a and 17b, the following ones on lines 17g to 17k, and the schedule overall on the Schedule 2 (Form 1040) page. The account limits themselves are on the page about HSA contribution limits.
Edition and line numbers
This page reads the 2025 Schedule 2 (Form 1040) and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, or 1040-NR.” Its line instructions are part of the Form 1040 instructions, under the heading “Instructions for Schedule 2”. Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Copying line 17c from the wrong line of Form 8889. The instructions say “from Form 8889, line 17b.”
- Treating line 17d like line 17c. Line 17d is the tax “for failure to remain an eligible individual during the testing period” and comes from Form 8889, Part III.
- Using one Form 8853 line for both MSA entries. Line 17e uses “Form 8853, line 9b.” and line 17f uses “Form 8853, line 13b.”
Related: Form 8889, HSA excess contribution fix, HSA contribution limits, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Schedule 2 (Form 1040), Additional Taxes (2025): https://www.irs.gov/pub/irs-pdf/f1040s2.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.