8889: Health Savings Accounts (HSAs) (2024)

Federal · IRS · Used for tax years 2024

Form 8889 reports health savings account (HSA) contributions and distributions and calculates your HSA deduction, taxable distributions, and additional taxes. It also reports income and additional tax for failure to maintain high-deductible health plan coverage. Attach it to Form

Who files this form

You must file Form 8889 for 2024 if any of these apply:

  • You, your employer, or someone else on your behalf contributed to your HSA for 2024.
  • You received HSA distributions in 2024.
  • You must include amounts in income because you did not remain an eligible individual during a testing period.
  • You acquired an interest in an HSA because the account beneficiary died.

If you or your spouse, when filing jointly, received HSA distributions in 2024, you must file Form 8889 with Form 1040, 1040-SR, or 1040-NR, even if you have no taxable income or other reason to file a return.

When it's due

  • April 15, 2025: The instructions identify this as the unextended federal income tax return filing deadline for tax year 2024. You may make HSA contributions for 2024 through this date.
  • A later deadline may apply if you served in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation. The instructions refer to Publication 3 for details.

What you'll need

Have these forms and details available, as applicable:

  • Your tax return information: Names as shown on Form 1040, 1040-SR, or 1040-NR, and the HSA beneficiary’s Social Security number.
  • Form W-2: Employer HSA contributions, including employee cafeteria plan contributions, should appear in box 12 with code W.
  • Form 1099-SA: HSA distributions should appear in box 1.
  • Contribution details: Amounts contributed for 2024 by you or others, employer contributions, and qualified HSA funding distributions.
  • Coverage information: Your HDHP coverage type, eligibility by month, and any Medicare enrollment.
  • Medical expense and distribution details: Qualified medical expenses paid with HSA funds, rollovers, and withdrawals of excess contributions and related earnings.
  • Form 8853, if required: Complete it before starting Form 8889. Form 8889 uses Archer MSA contribution amounts from that form.

Form 5329 may also be needed to figure additional tax on excess contributions.

How to file

Attach Form 8889 to Form 1040, 1040-SR, or 1040-NR.

  • Use Part I to report contributions and figure your HSA deduction.
  • Use Part II to report HSA distributions and figure taxable distributions and any additional 20% tax.
  • Use Part III, when applicable, to figure income and additional tax for failing to remain eligible during a testing period.

If you file jointly and both spouses have HSAs, complete a separate Form 8889 for each spouse. Combine the deductions from line 13 of both forms on Schedule 1 (Form 1040), line 13. Attach both Forms 8889 to your paper tax return.

Common mistakes

  • Skipping filing because you have no taxable income: HSA distributions can require you to file Form 8889 with an income tax return even when you otherwise would not need to file.
  • Including ineligible expenses on line 15: Include only qualified medical expenses incurred after the HSA was established and not reimbursed by insurance or other coverage. Do not include an excess contribution withdrawn after the return due date, including extensions, even if used for medical expenses.
  • Claiming the same expense twice: You cannot take a Schedule A deduction for any amount included on Form 8889, line 15.
  • Assuming your account or coverage qualifies: The instructions remind you to ask your HSA trustee and health insurance provider whether your HSA, HDHP, and any disregarded coverage meet the applicable requirements.

Questions people ask

Who is eligible to have HSA contributions made?

Generally, you must have HDHP coverage and no other health coverage except certain disregarded coverage. You cannot be enrolled in Medicare or be another person’s dependent. Eligibility is generally determined on the first day of each month, subject to the last-month rule.

Are payroll contributions treated as my own contributions?

Payroll contributions through an employee-elected salary reduction agreement, or cafeteria plan, are treated as employer contributions. Report them on line 9, not line 2.

Are HSA withdrawals taxable?

Distributions used exclusively for qualified medical expenses are excluded from gross income. Amounts not used for qualified medical expenses are included in income and generally face an additional 20% tax. That additional tax does not apply to distributions made after the beneficiary dies, becomes disabled, or turns age 65.

Does a direct transfer between my HSAs count as a rollover?

No. A direct trustee-to-trustee transfer between your HSAs is not a rollover, and there is no limit on the number of these transfers. Do not include the transferred amount in income, deduct it as a contribution, or report it as a distribution on line 14a.

Official sources

All versions of 8889