What is IRS Form 8889?

Form 8889 reports HSA contributions, distributions and deductions, and must be filed with the IRS before contributions to an HSA can be declared as deductions on tax returns. Form 8889 can be completed by using information from Forms 1099-SA and 5498-SA.

Form 8889 is used to report:

  • Contributions (including those made on the enrollee's behalf, such as employer contributions, which are excluded from gross income)

  • Deductions on tax returns

  • Distributions

  • Amounts that must be included in income, and any additional tax owed if the participant loses eligibility

Participants are responsible for completing Form 8889 and filing it with their tax returns.

To view the IRS publication, click here.

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