Form 8889 HSA Tax Form (2025): Edit Online Free & Download PDF
HSA Tax Form: Health Savings Accounts (HSAs)
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Form 8889 in short
Form 8889 reports money going into and out of a health savings account (HSA). It figures your HSA deduction, shows whether withdrawals were used for qualified medical expenses, and adds income and tax if you stopped being eligible during a testing period. You file it with your Form 1040, 1040-SR, or 1040-NR. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | You must file it if you, your employer, or anyone else contributed to your HSA, your HSA made a distribution, you failed to stay an eligible individual during a testing period, or you acquired an HSA because the account holder died. The instructions say you must file it if you received HSA distributions in 2025 even if you have no other reason to file a return. |
| Who receives it | The IRS, as an attachment to your Form 1040, 1040-SR, or 1040-NR. |
| Where to send it | Attach it to your return and file it with the return. |
| Deadline | Filed with your 2025 return. You can make 2025 HSA contributions through April 15, 2026, the unextended due date of the return, or later if you served in a designated combat zone. |
| Official links | Official page · Official PDF · Official instructions |
What changed
A July 4, 2025, law (P.L. 119-21) lets an HSA eligible individual also have coverage for telehealth and other remote care, and lets a plan with no deductible for those services still count as an HDHP. These rules apply to plan years beginning after 2024. For 2025, an HDHP must have a minimum deductible of $1,650 (self-only) or $3,300 (family).
How to fill out Form 8889, line by line
| Top | Name and SSN of HSA beneficiary Enter the SSN of the person who owns the HSA. If both spouses have HSAs, the instructions explain how to file a separate form for each. |
| Line 1 | HDHP coverage type Check Self-only or Family. If you had family coverage on the first day of the last month of your tax year (December 1 for most people), check Family. |
| Line 2 | Your HSA contributions Contributions you, or others on your behalf, made for 2025, including those made by April 15, 2026. Do not include employer contributions, cafeteria plan contributions, or rollovers. |
| Line 3 | Contribution limit If you were under 55 at the end of 2025 and eligible on the first day of every month with the same coverage, enter $4,300 (self-only) or $8,550 (family). Otherwise use the worksheet in the instructions. |
| Line 7 | Additional contribution for age 55 or older If you were 55 or older at the end of 2025, you can add $1,000, reduced for months you were not eligible. You cannot contribute for months you were enrolled in Medicare. |
| Line 9 | Employer contributions Employer contributions to your HSA for 2025, including pre-tax amounts through a cafeteria plan. These are shown on Form W-2, box 12, code W. |
| Line 13 | HSA deduction Generally the smaller of line 2 or line 12. It also goes on Schedule 1 (Form 1040), Part II, line 13. If more was contributed than allowed, you may owe an additional tax on the excess, figured on Form 5329. |
| Lines 14a to 16 | Distributions Line 14a is total HSA distributions in 2025 (from Form 1099-SA). Line 15 is qualified medical expenses paid with them. Line 16 is the taxable amount, which goes on Schedule 1, line 8f. |
| Lines 17a and 17b | Additional 20% tax Taxable distributions are subject to an additional 20% tax unless made after the account holder dies, becomes disabled, or turns 65. Check 17a if an exception applies. |
| Part III, lines 18 to 21 | Failure to stay eligible If you used the last-month rule or made a qualified HSA funding distribution and then stopped being eligible during the testing period, report the income here. Line 21 adds a 10% additional tax. |
Common mistakes to avoid
- Not filing Form 8889 because the only HSA activity was a withdrawal. The instructions say distributions alone require the form.
- Including employer contributions from W-2 box 12, code W on line 2. They belong on line 9.
- Using the full-year limit on line 3 when you were not eligible for all 12 months, without the worksheet or the last-month rule.
- Contributing after enrolling in Medicare. The instructions say you cannot be enrolled in Medicare and still be an eligible individual.
- Using one Part I for both spouses when each has a separate HSA. Each spouse completes a separate Part I.
- Paying the additional 20% tax on distributions after age 65 or disability. Check line 17a for those.
- Also deducting on Schedule A the medical expenses you paid with HSA money on line 15.
Questions about Form 8889
What are the 2025 HSA contribution limits?
Line 3 shows $4,300 for self-only coverage and $8,550 for family coverage, if you were eligible all year. People 55 or older can add $1,000.
Can I still contribute to my 2025 HSA in 2026?
Yes, through April 15, 2026, the unextended due date of your 2025 return. Include those amounts on line 2.
What is the last-month rule?
If you are eligible on December 1, you can treat yourself as eligible for the whole year. You must then stay eligible through December 31, 2026, or include some contributions in income plus a 10% additional tax, unless you die or become disabled.
What counts as a high deductible health plan for 2025?
A plan with a minimum deductible of $1,650 for self-only or $3,300 for family coverage, and out-of-pocket limits of $8,300 and $16,600.
Do I need Form 8889 if my employer made all the contributions?
Yes. The instructions say you must file it if your employer or anyone else made contributions to your HSA.
Is telehealth coverage allowed with an HSA?
For plan years beginning after 2024, yes. The 2025 instructions say telehealth and other remote care coverage is disregarded coverage, and an HDHP may cover it with no deductible.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.