Form 8889: Health Savings Accounts (HSAs)

Used to report Health Savings Account contributions, calculate the HSA deduction, report distributions, and compute any additional tax on non-qualified distributions.

Download Form 8889 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Taxpayers with a Health Savings Account who made contributions, received distributions, or had employer contributions during the year.

Key Fields

HSA contributions
HSA deduction
Employer contributions
Qualified medical expenses
Distributions
Additional tax on non-qualified distributions

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

6% excise tax on excess HSA contributions; 20% additional tax on non-qualified HSA distributions.

Related Forms

1099-SA

Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

Form 5498-SA

HSA, Archer MSA, or Medicare Advantage MSA Information

Form 1040

U.S. Individual Income Tax Return

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