How do I report distributions from my IRA to my HSA?

A distribution from either your Traditional or Roth IRA to your HSA in a direct trustee-to-trustee transfer is called an HSA funding distribution. These funds are not being distributed from your HSA, but rather are being distributed from your IRA and contributed to your HSA. 

1. The distribution reduces the amount that can be contributed to your HSA by you and from other
   sources (including employer contributions).
2. The qualified HSA funding distribution is not included in your income, it is not deductible.
3. You can make only one qualified HSA funding distribution during your lifetime. See the 8889 instructions for exceptions and more information.