Updated October 2, 2026. Quick answer: Form 8889 reports HSA contributions and distributions. You file it if you, your employer, or anyone else put money in your HSA, or if your HSA paid out any money. For 2025 the limit is $4,300 for self-only coverage and $8,550 for family coverage, plus $1,000 at age 55 or older. Employer money shown in W-2 box 12, code W, counts against your limit.
IRS worksheets read line by line: Form 8889 Line 3 Limitation Worksheet.
More IRS forms and schedules, read line by line: Form 8853 instructions.
Related reading on this site: IRS publications by number.
Form 8606 and Form 8889 for 2025, read line by line: Form 8889 lines 14a to 14c, Form 8889 lines 15 and 16 and Form 8889 lines 17a and 17b.
Schedule 2 (Form 1040) for 2025, read line by line: Schedule 2 lines 17c to 17f.
Schedule 1 (Form 1040) for 2025, read line by line: Schedule 1 lines 8d to 8f, Schedule 1 lines 12 to 14 and Schedule 1 lines 21 to 23.
Read line by line from the IRS form text: Form 1095-C codes 1L to 1U and Form 1095-C Part III and line 17.
Related reading on this site: HSA contribution deadline 2026.
More IRS forms and schedules, read line by line: Schedule 2 instructions.
More IRS forms and schedules, read line by line: Form 5498-SA instructions.
Who must file Form 8889
“You must file Form 8889 if any of the following applies.” Two of the triggers cover most people:
- “You, your employer, or someone else made contributions to your HSA.”
- “Your HSA made a distribution.”
A distribution forces the filing even when the return would not otherwise be required: “even if you have no taxable income or any other reason for filing Form 1040, Form 1040-SR, or Form 1040-NR.”
The form’s purpose is stated plainly: it is used to “Report contributions to your HSA,” “Figure your HSA deduction,” and “Report distributions from HSAs,” among other things.
The 2025 form and instructions are the revision the IRS serves as of October 2, 2026, and they apply to returns filed in 2026. A later revision may renumber lines, so check the line numbers against the form in front of you.
Part I: contributions, the line 3 limit, and code W
The limit depends on coverage: “If you have self-only coverage, your maximum contribution is $4,300. If you have family coverage, your maximum contribution is $8,550.” “If you are age 55 or older at the end of your tax year, you can make an additional contribution of $1,000.”
Line 3 is where the limit goes. “If you were, or were considered, an eligible individual for the entire year and you did not change your type of coverage, enter $4,300 for a self-only HDHP or $8,550 for a family HDHP on line 3.” If coverage or eligibility changed during the year, the instructions provide a month-by-month chart and worksheet that averages the months.
Line 2 is only what you or others put in for the year: “Include on line 2 only those amounts you, or others on your behalf, contributed to your HSA for 2025.” “Payroll contributions through a salary reduction agreement elected by an employee (a cafeteria plan) are treated as employer contributions and are not included on line 2.”
Employer money goes on line 9, and code W is how you find it. “Employer contributions (including employee payroll contributions through a cafeteria plan) include any amount an employer contributes to any HSA for you for 2025.” “These contributions should be shown on Form W-2, box 12, code W.” Reading the box is covered on the W-2 box 12 code W page. The limit is reduced by that money: “Your maximum contribution is reduced by any employer contributions to your HSA, any contributions made to your Archer MSA, and any qualified HSA funding distributions.”
The deduction itself lands on line 13: “Generally, enter the smaller of line 2 or line 12 on line 13 and on Schedule 1 (Form 1040), Part II, line 13.” Anything above the limit is an excess: “Code section 4973 imposes a 6% tax on excess contributions to an HSA.” See how to fix an HSA excess contribution.
The deadline for adding to the 2025 HSA ran past year end: “Thus, you may contribute to your 2025 HSA through April 15, 2026, or a later date if you served in a designated combat zone or contingency operation.”
Part II: HSA distributions
Line 14a starts with the total paid out: “Enter the total distributions your HSAs made in 2025. These amounts should be shown on Form 1099-SA, box 1.” The box layout is on the 1099-SA boxes page.
Whether the money is taxed depends on what it paid for: “Distributions from an HSA used exclusively to pay qualified medical expenses of the account beneficiary, spouse, or dependents are excludable from gross income.” “Any part of a distribution not used to pay qualified medical expenses is includible in gross income and is subject to an additional 20% tax unless an exception applies.”
The exceptions: “The additional 20% tax does not apply to distributions made after the account beneficiary:” dies, becomes disabled, or turns age 65, as the instructions list them.
The last-month rule
The rule lets a late-year enrollee contribute for the full year. “You may consider yourself an “eligible individual” for the entire year if you are an eligible individual on the 1st day of the last month of the tax year (December 1, for most individuals).” There is a catch. “If you fail to remain an eligible individual during this period, other than because of death or becoming disabled, you will have to include in income the total contributions made that would not have been made except for the last-month rule.” The instructions add a 10% additional tax on that amount, reported in Part III.
HSA limits by year
The 2025 column is from the Form 8889 instructions. The 2026 column is from Revenue Procedure 2025-19 and the 2027 column is from Revenue Procedure 2026-24.
| Figure | 2025 | 2026 | 2027 |
|---|---|---|---|
| Contribution limit, self-only coverage | $4,300 | $4,400 | $4,500 |
| Contribution limit, family coverage | $8,550 | $8,750 | $9,000 |
| Additional amount at age 55 or older | $1,000 | Not stated in the revenue procedure | Not stated in the revenue procedure |
| HDHP minimum deductible, self-only | $1,650 | $1,700 | $1,750 |
| HDHP minimum deductible, family | $3,300 | $3,400 | $3,500 |
| HDHP out-of-pocket maximum, self-only | $8,300 | $8,500 | $8,700 |
| HDHP out-of-pocket maximum, family | $16,600 | $17,000 | $17,400 |
The revenue procedures say: “For calendar year 2026, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,750.” “For calendar year 2027, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $9,000.”
See also HSA contribution limits for 2026 and for 2027.
Every Form 8889 line page in one table
Each row links to the page that reads a line, or group of lines, of Form 8889. The right column is the summary each page carries.
| Page | What it covers |
|---|---|
| Form 8889 Lines 1 and 2: Coverage and Contributions (2025) | How Form 8889 lines 1 and 2 work on the 2025 return: which coverage box to check and which HSA contributions go on line 2. |
| Form 8889 Lines 3, 4 and 5: HSA Contribution Limit (2025) | How Form 8889 lines 3, 4 and 5 work on the 2025 return: the contribution limit, the Archer MSA subtraction, and the Line 3 chart. |
| Form 8889 Lines 6, 7 and 8: Limit Split and Catch-Up (2025) | How Form 8889 lines 6, 7 and 8 work on the 2025 return: splitting the limit between spouses, the additional contribution amount, and the total. |
| Form 8889 Lines 9 to 13: Employer Money and HSA Deduction | How Form 8889 lines 9 to 13 work on the 2025 return: employer contributions, HSA funding distributions, and the HSA deduction on line 13. |
| Form 8889 Lines 14a, 14b and 14c: HSA Distributions (2025) | How Form 8889 lines 14a, 14b and 14c work on the 2025 return: total HSA distributions, rollovers, and excess contributions withdrawn. |
| Form 8889 Lines 15 and 16: Taxable HSA Distributions (2025) | How Form 8889 lines 15 and 16 work on the 2025 return: qualified medical expenses paid from the HSA and the taxable amount. |
| Form 8889 Lines 17a and 17b: Additional 20% Tax (2025) | How Form 8889 lines 17a and 17b work on the 2025 return: the exceptions to the additional 20% tax and where the tax is carried. |
| Form 8889 Lines 18 to 21: Failing to Keep HDHP Coverage | How Form 8889 lines 18 to 21 work on the 2025 return: the last-month rule, HSA funding distributions, total income and the 10% additional tax. |
Common mistakes
- Counting payroll deferrals through a cafeteria plan on line 2. The instructions treat them as employer contributions, which belong on line 9.
- Ignoring code W when also contributing directly. Employer money reduces the limit, so the total can exceed it without anyone noticing.
- Not filing because the HSA was only used for medical bills. Any distribution requires the form.
Related: HSA contribution limits for 2026, W-2 box 12 code W, 1099-SA boxes, and fixing an HSA excess contribution.
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 tax-smart savings
If you are in the U.S. and your portfolio is $250,000 or more, this connects you (free, with no obligation to hire anyone) with 2 to 3 vetted advisors.
Before you start, what actually happens. The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you.
WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Clear Money Guide may earn a referral payment for a qualifying completed form, whether or not you ever hire anyone.
Opens on WiserAdvisor’s site in a new tab.
See how an advisor fits your savings plan
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
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
- Instructions for Form 8889 (2025): https://www.irs.gov/pub/irs-pdf/i8889.pdf
- Revenue Procedure 2025-19: https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- Revenue Procedure 2026-24: https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
Read from the IRS documents linked above on October 2, 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.