8889: Health Savings Accounts (HSAs) (2025)
Federal · IRS · Used for tax years 2025
Form 8889 reports health savings account (HSA) contributions and distributions and calculates your HSA deduction, taxable distributions, and any additional taxes. It also reports income and additional tax for failure to maintain high-deductible health plan coverage. Attach it to
Who files this form
For tax year 2025, you must file Form 8889 if any of these apply:
- You, your employer, or someone else contributed to your HSA.
- Your HSA made a distribution, meaning money was taken out.
- You stopped being an eligible individual during a testing period and must report income as a result.
- You acquired an interest in an HSA because the account beneficiary died.
If you or your spouse, when filing jointly, received HSA distributions in 2025, you must file Form 8889 with Form 1040, 1040-SR, or 1040-NR. This applies even if you have no taxable income or other reason to file a return.
When it's due
- April 15, 2026: The instructions identify this as the unextended federal income tax return filing deadline for tax year 2025. You may make HSA contributions for 2025 through this date.
- A later contribution date may apply if you served in a designated combat zone or contingency operation. The instructions refer you to Publication 3 for details.
What you'll need
Have these forms and information available, as applicable:
- Your tax return information: The name or names shown on your return and the HSA beneficiary's Social Security number.
- Form W-2: Employer HSA contributions, including employee payroll contributions through a cafeteria plan, should appear in box 12 with code W.
- Form 1099-SA: HSA distributions should appear in box 1.
- Form 8853: Complete this before Form 8889 if required. Form 8889 uses Archer MSA contribution amounts from Form 8853, lines 1 and 2.
- Contribution and coverage information: Your 2025 HSA contributions, employer contributions, qualified HSA funding distributions, and HDHP coverage and eligibility by month.
- Medical expense information: Qualified expenses paid using HSA distributions, including whether insurance or other coverage reimbursed them and whether they were incurred after the HSA was established.
Form 5329 may also be needed to figure additional tax on excess contributions.
How to file
Attach Form 8889 to your 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 any related additional tax.
- Use Part III, if 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 a paper return.
The supplied text does not give a mailing address or e-filing steps. Instructions and the latest information are available at www.irs.gov/Form8889.
Common mistakes
- Skipping filing because you have no taxable income: Receiving HSA distributions in 2025 requires Form 8889 with an income tax return, even if you otherwise would not need to file.
- Including ineligible expenses on line 15: Only include distributions used for qualified medical expenses that were not reimbursed by insurance or other coverage and were incurred after the HSA was established.
- Treating a late withdrawal of excess contributions as a qualified medical payment: Do not include an excess contribution withdrawn after the return's due date, including extensions, on line 15, even if used for qualified medical expenses.
- Claiming the same expenses twice: You cannot claim a Schedule A deduction for any amount included on line 15.
Questions people ask
Can I deduct HSA contributions made through payroll?
Payroll contributions through a cafeteria plan are treated as employer contributions. Report them on line 9, not line 2.
Can I withdraw HSA money if I am no longer eligible to contribute?
Yes. You can receive distributions even if you are not currently eligible to have contributions made to your HSA.
What happens if I use HSA money for something other than qualified medical expenses?
The amount is included in gross income and generally faces an additional 20% tax. That additional tax does not apply to distributions made after the account beneficiary dies, becomes disabled, or turns 65.
Do nonprescription medicines qualify as HSA medical expenses?
Yes. Nonprescription medicines qualify for HSA purposes. Menstrual care products and condoms also qualify.
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.