# Form 8889

URL: https://pdf.net/pdf-forms/tax-forms/form-8889
Category: Tax Forms
Attributes: Monthly top‑searched, Trusted by healthcare pros, Official IRS form, Filed annually

Form 8889 is the IRS form you use to report contributions to and distributions from your Health Savings Account (HSA) and calculate your HSA deduction.

With our fillable Form 8889, you can skip the paperwork headache. Open the form in our editor, enter your HSA details, and download the copy you prepared in minutes. For this, you need no printing, scanning, or software installation.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/2159c990359ef517452dacc037a568992965f82c.pdf)

## How to Fill Out Form 8889

1. Open the printable Form 8889
2. Enter your HSA contributions in Part I
3. Calculate your HSA deduction
4. Report distributions and qualified medical expenses in Part II
5. Review your entries for accuracy
6. Download and attach it to your Form 1040

## Facts

### What Is Form 8889 Used For?

IRS Form 8889 is used to report contributions made to your Health Savings Account, calculate your HSA deduction, and report the distributions you took during the year. It also figures the additional 20% tax on nonqualified distributions, and reports employer or cafeteria plan contributions made on your behalf.

### Who Should Use Form 8889?

Anyone who had reportable HSA activity during the tax year should use Form 8889. This generally includes HSA account holders who made contributions, received employer or payroll contributions, or took distributions from an HSA. Employers do not file the form on the employee’s behalf. If there were no contributions, distributions, or other reportable HSA tax items, Form 8889 is generally not required.

### When Is Form 8889 Due?

Form 8889 due date matches your federal income tax return deadline, typically April 15 each year. If you file for a tax extension, you get until October 15 to submit it along with your Form 1040. Missing the standard deadline without an extension can delay your refund or trigger penalties.

### What Happens If Form 8889 Is Not Submitted?

If Form 8889 isn’t submitted, the IRS may disallow your HSA deduction and treat your distributions as taxable income instead. Nonqualified withdrawals can also face an additional 20% tax on top of regular income tax. A missing form can also delay processing of your entire tax return.

### How and Where Do I File Form 8889?

You file Form 8889 by attaching it to your Form 1040 when you submit your federal tax return. You can file IRS Form 8889 online through tax software, or mail a paper copy to the IRS address listed for your state. E-filing is generally faster and less prone to processing delays.