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Form 8889 2026 Changes: $4,400 and $8,750 on Line 3

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

Line2025 form2026 draft
3Under 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)”
17bCarry the 20% additional tax to Schedule 2 (Form 1040), Part II, line 17cCarry the 20% additional tax to Schedule 2 (Form 1040), Part II, line 13c
21Carry the 10% additional tax to Schedule 2 (Form 1040), Part II, line 17dCarry 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.

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Sources

  • 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.

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