If you contributed to a Health Savings Account (HSA), received money from an HSA, or need to report an HSA adjustment, you'll use Form 8889, Health Savings Accounts (HSAs) with your federal tax return.
How to Enter Form 8889 Information in the Program
To report your HSA activity:
- Select Federal
- Select Deductions
- Choose Select My Forms
- Select Adjustments to Income
- Select Health Savings Account (Form 8889)
Note: Even if you have more than one HSA account, you'll usually file only one Form 8889 per taxpayer. Be sure to combine information from all of your HSAs when completing the form.
What Is Form 8889?
Form 8889 is used to report:
- HSA contributions made by you or on your behalf
- Employer HSA contributions
- HSA distributions (withdrawals)
- Certain adjustments and excess contributions
The IRS uses this form to determine:
- Your HSA deduction
- Whether any withdrawals are taxable
- Whether additional taxes apply to nonqualified distributions or excess contributions
Forms You May Need for Form 8889
When completing Form 8889, keep these documents handy:
Form W-2
Employer contributions and payroll-deducted HSA contributions are reported in Box 12 with Code W.
Form 1099-SA
Reports distributions or withdrawals made from your HSA during the year.
Form 5498-SA
Reports contributions made to your HSA, Archer MSA, or Medicare Advantage MSA. These contributions are often not reported on your Form W-2.
What Are HSA Contributions?
An HSA is a tax-advantaged savings account designed to help pay qualified medical expenses. If you're covered by an eligible high-deductible health plan (HDHP), contributions you make to your HSA may qualify for a federal tax deduction.
If you made contributions directly to your HSA, your trustee or custodian may send you Form 5498-SA. For HSA accounts, Box 6 should be checked.
Don't Double Count Contributions
Do not enter contributions that are already included on your Form W-2 with Code W.
These amounts generally include:
- Employer contributions
- Contributions made through your employer's cafeteria plan using pre-tax payroll deductions
Because these contributions already received favorable tax treatment, entering them again could result in an incorrect deduction.
Catch-Up Contributions
If you were age 55 or older by the end of the tax year and otherwise eligible to contribute to an HSA, you may make an additional $1,000 catch-up contribution.
If both spouses are age 55 or older and each is eligible for a catch-up contribution, each spouse must have their own HSA to make their individual catch-up contribution.
2026 HSA Contribution Limits
For tax year 2026, the maximum HSA contribution limits are:
- Self-only HDHP coverage: $4,400
- Family HDHP coverage: $8,750
- Catch-up contribution (age 55 or older): Additional $1,000
What Are HSA Distributions?
A distribution is any money withdrawn from your HSA.
In most cases, distributions used to pay qualified medical expenses for you, your spouse, or your dependents are tax-free.
When completing Form 8889:
- Enter the total distribution reported on Form 1099-SA.
- Enter the amount used for qualified medical expenses.
If part of the distribution was used for nonqualified expenses, that portion may be taxable and could be subject to an additional tax.
Additional Resources
For detailed IRS guidance, see: