Form 8889 - Health Savings Accounts (HSAs)

Q: What does Form 8889 (2025) cover?

It covers HSA contributions, the HSA deduction, HSA distributions, taxable amounts, and any additional tax rules for the year 2025.

Q: How are employer contributions handled on the form?

Employer contributions to your HSAs are handled separately; the form instructions specify not to include employer contributions in the contributions you made section.

Q: What additional tax may apply to HSA distributions?

If distributions are not qualified medical expenses, the form calculates taxable distributions and may apply an additional 20% tax where applicable.

Sep 19, 2026

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Form 8889 (2025) collects and calculates Health Savings Accounts (HSAs) contributions, deductions, and distributions. It includes Part I for HSA contributions and the HSA deduction, with rules for coverage under a high-deductible health plan (HDHP), including limits and specific treatment for spouses with separate HSAs. Part II determines taxable distributions and any additional 20% tax. Part III covers last-month rules, qualified funding distributions, and related income and additional tax amounts.

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HSA Contributions and Deduction (Part I)

HSA Distributions and Additional Tax (Parts II and III)

| 8889
Fom | Health Savings Accounts(HSAs) | | OMB No.1545-0074 | | --- | --- | --- | --- | | Department of the Treasury
nternal Revenue Service | Attach to Form 1040,1040-SR,or 1040-NR.
Go to www.irs.gov/Form8889 for instructions and the latest information. | | 2025
Attachment
Sequence No.52 | | Name(s)shown on Fom 1040,1040-SR,or 1040-NR | | Social security number of HSA beneficiary.
If both spouses have HSAs,see instructions. | | # Before you begin:Complete Form 8853,Archer MSAs and Long-Term Care Insurance Contracts,if required. PartIHSA Contributions and Deduction.See the instructions before completing this part.If you are filing jointly and both you and your spouse each have separate HSAs,complete a separate Part I for each spouse. 1 Check the box to indicate your coverage under a high-deductible health plan (HDHP)during 2025.9 Employer contributions made to your HSAs for 202512 Subtract line 11 from line 8.If zero or less,enter-0-13 HSA deduction (see instructions)._Part Il I Self-only □Family | contributions you made for 2025(or those made on your behalf),including those made by the
ended due date of your tax return that were for 2025.Do not include employer contributions,
ibutions through a cafeteria plan,or rollovers.See instructions ...........
were under age 55 at the end of 2025 and,on the first day of every month during 2025,you
or were considered,an eligible individual with the same coverage,enter $4,300($8,550 for
y coverage).All others,see the instructions for the amount to enter..· ·.·.·.
the amount you and your employer contributed to your Archer MSAs for 2025 from Form 8853,
and 2.If you or your spouse had family coverage under an HDHP at any time during 2025,also
e any amount contributed to your spouse's Archer MSAs ............
act line 4 from line 3.If zero or less,enter-0-.....···...··....
the amount from line 5.But if you and your spouse each have separate HSAs and had family
age under an HDHP at any time during 2025,see the instructions for the amount to enter
were age 55 or older at the end of 2025,married,and you or your spouse had family coverage
r an HDHP at any time during 2025,enter your additional contribution amount.See instructions.
9 | 2 | | | --- | --- | --- | | | 3 | | | | 4 | | | | 5 | | | | 6 | | | | 7 | | | | 8 | | | | | | | 10 | | | | | 11 | | | | 12 | | | | 13 | | 2 HSA unext contr 3 If you were, famil 4 Enter lines includ 5 Subtr 6 Enter cover 7 If you unde HSA Distributions.If you are filing jointly and both you and your spouse each have separate HSAs,complete | | a separate Part Il for each spouse. | | | --- | --- | --- | | 14a | Total distributions you received in 2025 from all HSAs(see instructions).... | 14a | | b | Distributions included on line 14a that you rolled over to another HSA.Also include any excess
contributions (and the earnings on those excess contributions)included on line 14a that were
withdrawn by the due date of your return.See instructions.··.· ·.··.·.. | 14b | | c | Subtract line 14b from line 14a............·......·.... | 14c | | 15 | Qualified medical expenses paid using HSA distributions (see instructions)......... | 15 | | 16 | Taxable HSA distributions.Subtract line 15 from line 14c.If zero or less,enter -0-.Also,include this
amount in the total on Schedule 1(Form 1040),Part I,line 8f ......... | 16 | | 17a | If any of the distributions included on line 16 meet any of the Exceptions to the Additional 20%
Tax(see instructions),check here......................□ | | | b | Additional 20%tax (see instructions).Enter 20%(0.20)of the distributions included on line 16 that
are subject to the additional 20%tax.Also,include this amount in the total on Schedule 2(Form <

FAQs

What does Form 8889 (2025) cover?

It covers HSA contributions, the HSA deduction, HSA distributions, taxable amounts, and any additional tax rules for the year 2025.

How are employer contributions handled on the form?

Employer contributions to your HSAs are handled separately; the form instructions specify not to include employer contributions in the contributions you made section.

What additional tax may apply to HSA distributions?

If distributions are not qualified medical expenses, the form calculates taxable distributions and may apply an additional 20% tax where applicable.

Sep 19, 2026

Upload by Franzy