Updated November 7, 2026. Quick answer: The early-release draft of the 2026 Form 8889 changes two things on the form face. The line 3 contribution limit for filers under 55 with coverage all year is $4,400 ($8,750 for family coverage), where the 2025 form printed $4,300 ($8,550), and the lines that carry the additional taxes to Schedule 2 now name Part II lines 13c and 13d instead of 17c and 17d. The draft instructions add three eligibility changes from Public Law 119-21 and Notice 2026-5.
The changes on the form face
| Line | 2025 form | 2026 draft |
|---|---|---|
| 3 | Under age 55 with the same coverage all year: enter “$4,300 ($8,550 for family coverage)” | Under age 55 with the same coverage all year: enter “$4,400 ($8,750 for family coverage)” |
| 17b | Carry the 20% additional tax to Schedule 2 (Form 1040), Part II, line 17c | Carry the 20% additional tax to Schedule 2 (Form 1040), Part II, line 13c |
| 21 | Carry the 10% additional tax to Schedule 2 (Form 1040), Part II, line 17d | Carry the 10% additional tax to Schedule 2 (Form 1040), Part II, line 13d |
The new Schedule 2 line numbers are the ones printed on the 2026 draft Schedule 2. The figures are the ones printed on the forms; this page does not recompute them.
What the draft instructions say changed
The What’s New section of the draft 2026 instructions says “Notice 2026-5, January 5, 2026, provides guidance on changes relating to health savings accounts (HSAs) enacted by Public Law 119-21”. It lists three items:
- “The OBBBA made permanent the ability to receive telehealth and other remote care services before meeting the high deductible health plan (HDHP) deductible while remaining eligible to contribute to an HSA, effective for plan years beginning after 2024.”
- “After 2025, bronze and catastrophic plans available through an Exchange are considered HSA-compatible, regardless of whether the plans satisfy the general definition of an HDHP.”
- “After 2025, an otherwise eligible individual enrolled in certain direct primary care (DPC) service arrangements may contribute to an HSA.”
What this page cannot tell you
- The draft has not been through OMB approval; the IRS cover sheet says “Do not file draft forms.” Check the final form before you file.
- This page does not state the 2026 HSA contribution limits that the form calculates on earlier lines; read them from the final form or the IRS notice that sets them.
- Whether a particular plan or arrangement qualifies depends on the instructions and the plan’s terms.
Edition
This page compares the IRS early-release draft of the 2026 Form 8889 (created April 30, 2026) and its draft instructions with the 2025 Form 8889 final, retrieved on November 7, 2026. The 2026 documents are early-release drafts. The IRS says of such drafts: “We incorporate all significant changes to forms posted with this coversheet.” A draft can still be replaced before the final form is released, so check the final form before you rely on a line number.
Common mistakes
- Entering the 2025 line 3 amounts of $4,300 and $8,550 on a 2026 return. The draft prints $4,400 and $8,750.
- Carrying the additional tax to Schedule 2 line 17c or 17d. The 2026 draft names lines 13c and 13d.
- Assuming a bronze plan bought outside an Exchange is excluded. The draft instructions say Notice 2026-5 clarifies that is not required.
Related: Form 8889, HSA contribution limits 2026, and Form 8889 lines 17a and 17b.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for your finances
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
Explore optional adviser matching today
Considering financial advice? Request an adviser introduction with no obligation to hire.
The form is run by Kapitalwise, our advisor-matching partner. Requesting an introduction is free. Submitting the form shares your contact details with advisers, so expect calls and texts. Advisers pay for introductions. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you hire anyone. A match is not guaranteed.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- IRS draft Form 8889 for tax year 2026 (early release draft, irs.gov/pub/irs-dft): irs.gov (PDF)
- IRS draft Instructions for Form 8889 for tax year 2026 (early release draft, irs.gov/pub/irs-dft): irs.gov (PDF)
- IRS Form 8889 for tax year 2025 (final, irs.gov/pub/irs-prior): irs.gov (PDF)
Read from the 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.