If, at the end of 2024, you were age 55 or older and married, use the Additional Contribution Amount Worksheet if both of the following apply.
- You or your spouse had family coverage under an HDHP and were, or were considered to be, an eligible individual on the first day of the month.
- You were not enrolled in Medicare for the month.
If, at the end of 2024, you were age 55 or older and unmarried or married with self-only HDHP coverage for the entire year, do not make an entry here. Instead use the entry for line 3 ("If you changed your coverage during the tax year, follow the instructions on the Form 8889 Line 3 Limitation Worksheet to determine this amount").
What do I enter for "Did you change your coverage during the tax year?"
If you weren’t an eligible individual for the entire year or changed your coverage during the year, your contribution limit is the greater of:
- The limitation shown on the Line 3 Limitation Chart and Worksheet in the Instructions for Form 8889, Health Savings Accounts (HSAs); or
- The maximum annual HSA contribution based on your HDHP coverage (self-only or family) on the first day of the last month of your tax year.
The amount you enter here cannot cause the limitation to surpass the maximum amount of $4,150 self-only ($5,150 over age 55) or $8,300 Family Coverage ($9,300 over age 55).
Example 1:
- You are age 53 and become an eligible individual on December 1, 2024. You have family HDHP coverage on that date. Under the last-month rule, you contribute $8,300 to your HSA.
- You fail to be an eligible individual in June 2025. Because you didn’t remain an eligible individual during the testing period (December 1, 2024, through December 31, 2025), you must include in your 2025 income the contributions made for 2024 that wouldn’t have been made except
for the last-month rule. You use the worksheet in the Form 8889 instructions to determine this amount.
You would enter $691.67 into the program for line 3.
Example 2:
- You, age 39, have self-only HDHP coverage on January 1, 2024. You change to family HDHP coverage on November 1, 2024. Because you have family HDHP coverage on December 1, 2024, you contribute $8,300 for 2024.
- You fail to be an eligible individual in March 2025. Because you didn’t remain an eligible individual during the testing period (December 1, 2024, through December 31, 2025), you must include in income the contribution made that wouldn’t have been made except for the last-month rule. You use the worksheet in the Form 8889 instructions to determine this amount.
You would enter $4,841.67 into the program for line 3.