Form 8889
Form 8889
Health Savings Accounts (HSAs)
Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.
HSA Contributions and Deduction
- 1 Contributions You Made Your HSA contributions for 2025 that were NOT made through your employer's payroll.
- 2 Employer Contributions Employer contributions to your HSA, including amounts you contributed through a cafeteria plan (salary reduction).
- 3 Contribution Limit Your HSA contribution limit based on your HDHP coverage type. For 2025, the limit is $4,300 for self-only coverage and $8,550 for family coverage.
- 6 Maximum Deductible Contribution Your maximum deductible HSA contribution after subtracting employer contributions from your overall limit.
- 9 HSA Deduction Your HSA deduction -- the smaller of your personal contributions (line 1) or your maximum deductible amount (line 6).
HSA Distributions
- 14a Total Distributions The total distributions (withdrawals) from all your HSAs during 2025. This amount comes from Form 1099-SA, Box 1.
- 14c Qualified Medical Expenses The portion of your HSA distributions used to pay qualified medical expenses not covered by insurance.
- 15 Taxable HSA Distributions The taxable portion of your HSA distributions -- total distributions (line 14a) minus rollovers (line 14b) minus qualified medical expenses (line 14c).