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does Form 8889 (2025) cover?","Question",{"text":63,"@type":64},"It covers HSA contributions, the HSA deduction, HSA distributions, taxable amounts, and any additional tax rules for the year 2025.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How are employer contributions handled on the form?",{"text":68,"@type":64},"Employer contributions to your HSAs are handled separately; the form instructions specify not to include employer contributions in the contributions you made section.",{"name":70,"@type":61,"acceptedAnswer":71},"What additional tax may apply to HSA distributions?",{"text":72,"@type":64},"If distributions are not qualified medical expenses, the form calculates taxable distributions and may apply an additional 20% tax where 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to www.irs.gov/Form8889 for instructions and the latest information.   |  | 2025  \u003Cbr>Attachment  \u003Cbr>Sequence No.52   |\n| Name(s)shown on Fom 1040,1040-SR,or 1040-NR   |  | Social security number of HSA beneficiary.  \u003Cbr>If both spouses have HSAs,see instructions.   |  |\n\n# Before you begin:Complete Form 8853,Archer MSAs and Long-Term Care Insurance Contracts,if required.\n\nPartIHSA 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.     \n1 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  \nSelf-only □Family  \n\n| contributions you made for 2025(or those made on your behalf),including those made by the  \u003Cbr>ended due date of your tax return that were for 2025.Do not include employer contributions,  \u003Cbr>ibutions through a cafeteria plan,or rollovers.See instructions  ...........  \u003Cbr> were under age 55 at the end of 2025 and,on the first day of every month during 2025,you  \u003Cbr>or were considered,an eligible individual with the same coverage,enter $4,300($8,550 for  \u003Cbr>y coverage).All others,see the instructions for the amount to enter..·   ·.·.·.  \u003Cbr> the amount you and your employer contributed to your Archer MSAs for 2025 from Form 8853,  \u003Cbr> and 2.If you or your spouse had family coverage under an HDHP at any time during 2025,also  \u003Cbr>e any amount contributed to your spouse's Archer MSAs ............  \u003Cbr>act line 4 from line 3.If zero or less,enter-0-.....···...··....  \u003Cbr> the amount from line 5.But if you and your spouse each have separate HSAs and had family  \u003Cbr>age under an HDHP at any time during 2025,see the instructions for the amount to enter  \u003Cbr> were age 55 or older at the end of 2025,married,and you or your spouse had family coverage  \u003Cbr>r an HDHP at any time during 2025,enter your additional contribution amount.See instructions.  \u003Cbr>9   | 2   |  |\n| --- | --- | --- |\n|  | 3   |  |\n|  | 4   |  |\n|  | 5   |  |\n|  | 6   |  |\n|  | 7   |  |\n|  | 8   |  |\n|  |  |  |\n| 10   |  |  |\n|  | 11   |  |\n|  | 12   |  |\n|  | 13   |  |\n\n2 HSA   \nunext  \ncontr  \n3 If you  \nwere,  \nfamil  \n4 Enter  \nlines   \ninclud  \n5 Subtr  \n6 Enter  \ncover  \n7 If you  \nunde  \nHSA Distributions.If you are filing jointly and both you and your spouse each have separate HSAs,complete  \n\n|  | a separate Part Il for each spouse.   |  |\n| --- | --- | --- |\n| 14a    | Total distributions you received in 2025 from all HSAs(see instructions)....   | 14a   |\n| b    | Distributions included on line 14a that you rolled over to another HSA.Also include any excess  \u003Cbr>contributions (and the earnings on those excess contributions)included on line 14a that were  \u003Cbr>withdrawn by the due date of your return.See instructions.··.·   ·.··.·..   | 14b   |\n| c   |  Subtract line 14b from line 14a............·......·....   | 14c   |\n| 15    | Qualified medical expenses paid using HSA distributions (see instructions).........   | 15   |\n| 16    | Taxable HSA distributions.Subtract line 15 from line 14c.If zero or less,enter -0-.Also,include this  \u003Cbr>amount in the total on Schedule 1(Form 1040),Part I,line 8f .........   | 16   |\n| 17a    | If any of the distributions included on line 16 meet any of the Exceptions to the Additional 20%  \u003Cbr>Tax(see instructions),check here......................□   |  |\n| b    | Additional 20%tax (see instructions).Enter 20%(0.20)of the distributions included on line 16 that  \u003Cbr>are subject to the additional 20%tax.Also,include this amount in the total on Schedule 2(Form  \u003C","cbCaiuNl0ypf3QR7","https://ap.wps.com/l/cbCaiuNl0ypf3QR7","pdf",74277,"English","# HSA Contributions and Deduction (Part I)\n## HSA Distributions and Additional Tax (Parts II and III)","[{\"question\":\"What does Form 8889 (2025) cover?\",\"answer\":\"It covers HSA contributions, the HSA deduction, HSA distributions, taxable amounts, and any additional tax rules for the year 2025.\"},{\"question\":\"How are employer contributions handled on the form?\",\"answer\":\"Employer contributions to your HSAs are handled separately; the form instructions specify not to include employer contributions in the contributions you made section.\"},{\"question\":\"What additional tax may apply to HSA distributions?\",\"answer\":\"If distributions are not qualified medical expenses, the form calculates taxable distributions and may apply an additional 20% tax where applicable.\"}]","Form 8889 - Health Savings Accounts (HSAs) | PDF",1789807696]