Updated October 18, 2026. Quick answer: Line 9 is employer contributions, usually from Form W-2 box 12 code W. Line 10 is a qualified HSA funding distribution from an IRA. Line 11 adds them, line 12 subtracts that from line 8, and line 13 is your HSA deduction, generally the smaller of line 2 or line 12.
What lines 9 to 13 ask for
The form words the lines this way. Line 9 is “Employer contributions made to your HSAs for 2025”. Line 10 is “Qualified HSA funding distributions”. Line 11 is “Add lines 9 and 10”. Line 12 is “Subtract line 11 from line 8. If zero or less, enter -0-”. Line 13 is “HSA deduction (see instructions)”.
Line 9: employer contributions
The instructions say “Employer contributions (including employee payroll contributions through a cafeteria plan) include any amount an employer contributes to any HSA for you for 2025.” On where to look: “These contributions should be shown on Form W-2, box 12, code W.” The instructions send you to the Employer Contribution Worksheet if “Employer contributions for 2024 are included on your 2025 Form W-2, box 12, code W.” or “Employer contributions for 2025 are made in 2026.”
If the employer put in too much: “If your employer made excess contributions, you may have to report the excess as income. See Excess Employer Contributions, later.” The year-end contribution timing is on the HSA contribution deadline page.
Line 10: a qualified HSA funding distribution
The instructions define it: “A distribution from your traditional IRA or Roth IRA to your HSA in a direct trusteetotrustee transfer is called an HSA funding distribution.” The effect on the limit is “The qualified HSA funding distribution is not included in your income, is not deductible, and reduces the amount that can be contributed to your HSA by you and from other sources (including employer contributions).”
The instructions also say “You can make only one qualified HSA funding distribution during your lifetime.” There is one exception: if you make the distribution during a month when you have self-only HDHP coverage, you can make another in a later month of that tax year if you change to family HDHP coverage. IRA basics are on the Form 5498 box 1 page.
Lines 11 and 12, then the deduction on line 13
Line 11 totals lines 9 and 10, and line 12 is what is left of your limit on line 8. The instructions have no separate paragraph headed Lines 11 and 12, so the form’s own wording carries the rule. For line 13 the instructions say “Generally, enter the smaller of line 2 or line 12 on line 13 and on Schedule 1 (Form 1040), Part II, line 13.” Here is a computed illustration, not an IRS example: suppose line 8 is $5,000 and line 9 is $1,200 with nothing on line 10. Line 11 would be $1,200 and line 12 would be $5,000 minus $1,200 for a computed result of $3,800. The deduction on line 13 would then be the smaller of line 2 and $3,800.
For spouses: “Combine the amounts on line 13 of both Forms 8889 and enter this amount on Schedule 1 (Form 1040), line 13.”
When line 2 is bigger than line 13
“However, if the amount on line 2 is more than the amount on line 13, you, your employer, or someone else contributed more to your HSA than is allowable and you may have to pay an additional tax on the excess contributions.” Fixing the excess is explained on the HSA excess contribution fix page.
Where it goes next
Line 13 flows to Schedule 1, then to Form 1040. See the Schedule 1 lines 12 to 14 page. Part II, the distributions side of the form, begins on the Form 8889 lines 14a, 14b and 14c page.
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
- Leaving out employer money that came through payroll. Line 9 includes “employee payroll contributions through a cafeteria plan”.
- Treating the HSA funding distribution as deductible. The instructions say it “is not included in your income, is not deductible”.
- Deducting everything you contributed. Line 13 is “the smaller of line 2 or line 12”.
Related: Form 8889, HSA excess contribution fix, Schedule 1 lines 12 to 14, HSA contribution deadline, and Form 5498 box 1.
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.