Updated November 7, 2026. Quick answer: Box 2 of Form 5498-SA shows the total HSA or Archer MSA contributions made in the calendar year shown on the form, and box 3 shows the total made in the subsequent year for that calendar year. Your copy marks both boxes as provided for IRS use only, so the figure that matters on your return comes from Form 8889 and your own records, not from box 2 or 3 alone.
What the participant copy says
“Box 2. Shows the total contributions made to your HSA or Archer MSA in the calendar year shown on this form.” “Box 3. Shows the total HSA or Archer MSA contributions made in the subsequent year for the calendar year shown on this form.” Both sit under a note: “Note: The information in boxes 2 and 3 is provided for IRS use only.”
What the trustee puts in them
For box 2: “Enter the total HSA or Archer MSA contributions made in the calendar year.” “Include any contribution made in the calendar year for the prior year”. Transfers from an IRA count: “Also include qualified HSA funding distributions (trustee-to-trustee transfers from an IRA to an HSA under section 408(d)(9)) received by you during the calendar year.” For box 3: “Enter the total HSA or Archer MSA contributions made in the subsequent year for the calendar year.” Contributions made between January 1 and April 15 are the ones affected, and the trustee is told “you should obtain the participant’s designation of the year for which the contributions are made.”
What it means for your Form 8889
The two boxes tell you what the trustee recorded; the contribution limit and the deduction are figured on your own return. Employer contributions to an HSA reach you through “employer contributions made to an HSA are shown in box 12 (code W)” on Form W-2, so add them to what you contributed yourself when you compare totals. The participant copy points to the form: “See Form 8853 and its instructions or Form 8889 and its instructions.” Line by line, the HSA side is at Form 8889 lines 3, 4 and 5 and the limits at HSA contribution limits 2026.
When the two boxes disagree with your records
A box 2 total that is higher than what you deposited can include an IRA-to-HSA transfer, a prior-year contribution made in the calendar year, or employer money handled by the trustee. A lower total can come from a contribution you intended for the year but made after April 15, or a designation the trustee recorded for the other year. If a contribution seems assigned to the wrong year, the contributor’s designation to the trustee is the place to start, and an overage can be handled as described at HSA excess contribution fix.
Boxes 2 and 3 on the 2025 form
The 2025 form words box 3 with specific years: “Box 3. Shows the total HSA or Archer MSA contributions made in 2026 for 2025.” The Rev. December 2026 form uses the general wording above.
Edition
This page reads Form 5498-SA and the Instructions for Forms 1099-SA and 5498-SA as revised December 2026, with the 2025 form for comparison, all files irs.gov served on November 7, 2026 (sha256 in the kit data). Check the year printed on your own copy before you follow a box reference.
Common mistakes
- Reading box 2 as the amount you may deduct. Your copy says boxes 2 and 3 are provided for IRS use only, and Form 8889 figures the deduction.
- Forgetting that box 3 is for the previous year. A contribution made in March can belong to the year before and show in box 3 of that earlier year’s form.
- Leaving employer contributions out of your comparison. They appear on Form W-2, box 12, code W.
- Treating a rollover as a contribution. Rollovers are in box 4 and are not included in box 2.
Related: Form 5498-SA instructions, Form 8889, and HSA contribution deadline 2026.
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Answer againSources
- Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/f5498sa.pdf
- Instructions for Forms 1099-SA and 5498-SA (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/i1099sa.pdf
- Form 5498-SA (2025 revision): IRS archived PDF (irs.gov)
Read from the IRS documents linked above on November 7, 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.