Updated October 18, 2026. Quick answer: Line 14a is the total taken out of all your HSAs in 2025, which Form 1099-SA box 1 shows. Line 14b is the part that was rolled over to another HSA, plus excess contributions withdrawn on time. Line 14c subtracts 14b from 14a.
What lines 14a, 14b and 14c ask for
Line 14a reads “Total distributions you received in 2025 from all HSAs”. Line 14b reads “Distributions included on line 14a that you rolled over to another HSA.” The form adds “Also include any excess contributions (and the earnings on those excess contributions) included on line 14a that were withdrawn by the due date of your return.” Line 14c reads “Subtract line 14b from line 14a”.
Line 14a: where to find the number
The instructions say “Enter the total distributions your HSAs made in 2025. These amounts should be shown on Form 1099-SA, box 1.” That form is explained on the Form 1099-SA box 1 page, and the distribution codes in box 3 are on the Form 1099-SA box 3 page.
The instructions also state “If you (or your spouse, if filing jointly) received HSA distributions in 2025, you must file Form 8889 with Form 1040, Form 1040-SR, or Form 1040-NR”.
Line 14b: rollovers and withdrawn excess
The instructions say “Include on line 14b any distributions your HSA made in 2025 that qualified as a rollover contribution to another HSA.” They also repeat the form’s second part: “Also include any excess contributions (and the earnings on those excess contributions) included on line 14a that were withdrawn by the due date, including extensions, of your return.”
The rollover rule is defined this way: “A rollover is a taxfree distribution (withdrawal) of assets from one HSA or Archer MSA that is reinvested in another HSA of the same account beneficiary.” On timing: “Generally, you must complete the rollover within 60 days after you received the distribution.” A direct move is treated differently: “If you instruct the trustee of your HSA to transfer funds directly to the trustee of another of your HSAs, the transfer is not considered a rollover.” The instructions add “There is no limit on the number of these transfers.”
Line 14c: the subtraction
Line 14c is the form’s own subtraction. The instructions have no separate paragraph headed Line 14c, so the form’s own wording carries the rule. Here is a computed illustration, not an IRS example: suppose line 14a is $6,000 and line 14b is $2,500. Line 14c would then be $6,000 minus $2,500 for a computed result of $3,500. Line 14c is then reduced by the qualified medical expenses on line 15 in the next step.
Where it goes next
Line 14c is used on line 16, which the form words as “Taxable HSA distributions. Subtract line 15 from line 14c.” That step, and line 15, are on the Form 8889 lines 15 and 16 page. If the account beneficiary dies and the designated beneficiary is not the surviving spouse, or there is no designated beneficiary, the instructions say “On Part II, line 14a, enter the fair market value of the HSA as of the date of death.”
Edition and line numbers
This page reads the 2025 Form 8889 and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The form says “Attach to Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently. The form itself is walked through on the Form 8889 page.
Common mistakes
- Reporting only the HSA you use most. Line 14a is “Total distributions you received in 2025 from all HSAs”.
- Putting a trustee-to-trustee transfer on line 14b as a rollover. The instructions say “the transfer is not considered a rollover.”
- Skipping Form 8889 because the withdrawals were for medical bills. The instructions say you must file “even if you have no taxable income”.
Related: Form 8889, Form 1099-SA box 1, Form 1099-SA box 3, Forms 1099-SA and 1099-Q boxes, and HSA excess contribution fix.
Sources
- Instructions for Form 8889, Health Savings Accounts (2025): https://www.irs.gov/pub/irs-pdf/i8889.pdf
- Form 8889, Health Savings Accounts (HSAs) (2025): https://www.irs.gov/pub/irs-pdf/f8889.pdf
Read from the IRS documents linked above on October 18, 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.