[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303849-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303849-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","instructions-for-form-8889-health-savings-accounts-hsas","Instructions for Form 8889 - Health Savings Accounts (HSAs)","","Form 8889 instructions explain how to report and manage Health Savings Accounts (HSAs), including how to report HSA contributions, calculate the HSA deduction, report HSA distributions, and determine amounts that must be included in income and any additional tax owed if eligibility rules are not met. Key updates address 2025 changes to qualifying high deductible health plans and remote care coverage, along with reminders on preventive care and eligible medical expenses. Guidance also covers who must file and definitions for an eligible individual.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-form-8889-health-savings-accounts-hsas/303849/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-form-8889-health-savings-accounts-hsas/303849.png","ImageObject",442,249,{"name":42,"@type":43},"Kurz","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is Form 8889 used for?","Question",{"text":62,"@type":63},"Form 8889 is used to report HSA contributions, figure the HSA deduction, report HSA distributions, and determine amounts to include in income and any additional tax if the filer is not an eligible individual.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When must a person file Form 8889?",{"text":67,"@type":63},"You must file if you or others made contributions to your HSA, if your HSA made a distribution, if you failed to be an eligible individual during a testing period and must recognize income, or if you acquired an interest in the HSA due to the beneficiary’s death.",{"name":69,"@type":60,"acceptedAnswer":70},"What are the eligibility requirements for being an eligible individual?",{"text":71,"@type":63},"To be eligible, you must be covered under a high deductible health plan (HDHP) and generally have no other health coverage except certain disregarded coverage, and you cannot be enrolled in Medicare or be another person’s dependent.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303849,1790235779,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":30},2336478945635,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","2025  \nInstructions for Form 8889  \nHealth Savings Accounts (HSAs)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \n[Go to](Go to IRS.gov/Form8889 for)[ ](Go to IRS.gov/Form8889 for)[IRS.gov/Form8889](Go to IRS.gov/Form8889 for)[ for](Go to IRS.gov/Form8889 for) the latest information.  \nWhat's New  \nP. L. 119-21, July 4, 2025, amended Code section 223 to provide that:  \n1. An HSA eligible individual may have disregarded coverage (besides the HDHP) for telehealth and other remote care.  \n2. A plan will not fail to be treated as a HDHP by reason of failing to have a deductible for telehealth and other remote care services.  \nThe amendments apply to plan years beginning after 2024.  \nReminders  \nPreventive care for purposes of qualifying as a high deductible health plan under section 223. Notice 2024-75, October 28, 2024, expands the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) without a deductible, or with a deductible below the applicable minimum deductible for the HDHP, to include over-the-counter oral contraceptives (including emergency contraceptives) and male condoms. Notice 2024-75 also clarifies that (1) all types of breast cancer screening for individuals who have not been diagnosed with breast cancer are treated as preventive care,(2) continuous glucose monitors for individuals diagnosed with diabetes are generally treated as preventive care, and (3) the safe harbor for absence of a deductible for certain insulin products applies without regard to whether the insulin product is prescribed to treat an individual diagnosed with diabetes or prescribed for the purpose of preventing the exacerbation of diabetes or the development of a secondary condition. (See Notice 2024-75, 2024-44 I. R. B. 1026, available at [IRS.gov/irb/2024-44_IRB\\#NOT-2024-75](IRS.gov/irb/2024-44_IRB#NOT-2024-75).)  \nExpenses treated as amounts paid for medical care.  \nNotice 2024-71, October 28, 2024, provides a safe harbor under section 213 of the Internal Revenue Code for amounts paid for condoms. The Treasury Department and the IRS will treat amounts paid for condoms as amounts paid for medical care under section 213(d) . Because amounts paid for condoms are treated as expenses for medical care under section 213(d), if the other requirements of section 213(a) are met (for example, if a taxpayer's total medical expenses exceed the 7.5% adjusted gross income limitation and are not compensated for by insurance or otherwise), then amounts paid by the taxpayer for condoms for the taxpayer, the taxpayer's spouse, or the taxpayer's dependent are deductible as expenses for medical care under section 213. Additionally, because amounts paid for condoms are treated as expenses for medical care under section 213(d), the  \namounts are also eligible to be paid or reimbursed under a health FSA, Archer MSA, HRA, or HSA. However, if an amount paid for condoms is paid or reimbursed under a health FSA, Archer MSA, HRA, HSA, or any other health plan or otherwise, it is not a deductible expense under section  \n213. (See Notice 2024-71, 2024-44 I. R. B. 1026, available at [IRS.gov/irb/2024-44_IRB\\#NOT-2024-71](IRS.gov/irb/2024-44_IRB#NOT-2024-71).)  \nQ&As on certain qualified medical expenses. You can find answers to questions regarding whether certain costs related to nutrition, wellness, and general health are medical expenses that may be paid or reimbursed under an HSA at  \n[IRS.gov/Individuals/Frequently-asked-questions-about](IRS.gov/Individuals/Frequently-asked-questions-about)medical-expenses-related-to-nutrition-wellness-and-generalhealth.  \n!   \nCAUTION  \n!   \nCAUTION  \nAsk your HSA trustee whether your HSA and trustee meet the requirements of Code section 223.  \nAsk your health insurance provider(s) whether your HDHP and any disregarded coverage meet the requirements of Code section 223.  \nGeneral Instructions Purpose of Form  \nUse Form 8889 to:  \n• Repo","cbCaioQWEJQecnIA","https://ap.wps.com/l/cbCaioQWEJQecnIA","pdf",216817,9,"English","# Purpose of Form\n## Who Must File\n# Definitions\n## Eligible Individual","[{\"question\":\"What is Form 8889 used for?\",\"answer\":\"Form 8889 is used to report HSA contributions, figure the HSA deduction, report HSA distributions, and determine amounts to include in income and any additional tax if the filer is not an eligible individual.\"},{\"question\":\"When must a person file Form 8889?\",\"answer\":\"You must file if you or others made contributions to your HSA, if your HSA made a distribution, if you failed to be an eligible individual during a testing period and must recognize income, or if you acquired an interest in the HSA due to the beneficiary’s death.\"},{\"question\":\"What are the eligibility requirements for being an eligible individual?\",\"answer\":\"To be eligible, you must be covered under a high deductible health plan (HDHP) and generally have no other health coverage except certain disregarded coverage, and you cannot be enrolled in Medicare or be another person’s dependent.\"}]","Instructions for Form 8889 - Health Savings Accounts (HSAs) | PDF",1789807695]