Form 8889 Health Savings Accounts (HSAs)

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Form

8889

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Health Savings Accounts (HSAs)
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2019

▶ Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form8889 for instructions and the latest information.

Name(s) shown on Form 1040, 1040-SR, or 1040-NR

Attachment
Sequence No. 52

Social security number of HSA
beneficiary. If both spouses have
HSAs, see instructions ▶

DRAFT AS OF
July 3, 2019
DO NOT FILE

Before you begin: Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, if required.
Part I

HSA Contributions and Deduction. See the instructions before completing this part. If you are filing jointly
and both you and your spouse each have separate HSAs, complete a separate Part I for each spouse.

1

Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 2019 (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

2

HSA contributions you made for 2019 (or those made on your behalf), including those made from
January 1, 2020, through April 15, 2020, that were for 2019. Do not include employer contributions,
contributions through a cafeteria plan, or rollovers (see instructions) . . . . . . . . . . .

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3

If you were under age 55 at the end of 2019 and, on the first day of every month during 2019, you
were, or were considered, an eligible individual with the same coverage, enter $3,500 ($7,000 for
family coverage). All others, see the instructions for the amount to enter . . . . . . . . . .

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4

Enter the amount you and your employer contributed to your Archer MSAs for 2019 from Form 8853,
lines 1 and 2. If you or your spouse had family coverage under an HDHP at any time during 2019, also
include any amount contributed to your spouse’s Archer MSAs . . . . . . . . . . . . .
Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . . . . . . .
Enter the amount from line 5. But if you and your spouse each have separate HSAs and had family
coverage under an HDHP at any time during 2019, see the instructions for the amount to enter . .
If you were age 55 or older at the end of 2019, married, and you or your spouse had family coverage
under an HDHP at any time during 2019, enter your additional contribution amount (see instructions)
Add lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer contributions made to your HSAs for 2019 . . . . . . . .
9
Qualified HSA funding distributions . . . . . . . . . . . . . .
10
Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 11 from line 8. If zero or less, enter -0- . . . . . . . . . . . . . . . . .
HSA deduction. Enter the smaller of line 2 or line 12 here and on Schedule 1 (Form 1040 or
1040-SR), line 12, or Form 1040-NR, line 25 . . . . . . . . . . . . . . . . . . .
Caution: If line 2 is more than line 13, you may have to pay an additional tax (see instructions).

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Part II
14a

17a

Family

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11
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HSA Distributions. If you are filing jointly and both you and your spouse each have separate HSAs, complete
a separate Part II for each spouse.

Total distributions you received in 2019 from all HSAs (see instructions)

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b Distributions included on line 14a that you rolled over to another HSA. Also
contributions (and the earnings on those excess contributions) included on
withdrawn by the due date of your return (see instructions) . . . . . . .
c Subtract line 14b from line 14a . . . . . . . . . . . . . . . . .
15
Qualified medical expenses paid using HSA distributions (see instructions) . .
16

Self-only

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include any excess
line 14a that were
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Taxable HSA distributions. Subtract line 15 from line 14c. If zero or less, enter -0-. Also, include this
amount in the total on Schedule 1 (Form 1040 or 1040-SR), line 8, or Form 1040-NR, line 21. Enter
“HSA” and the amount on the line next to the box . . . . . . . . . . . . . . . . .
If any of the distributions included on line 16 meet any of the Exceptions to the Additional
20% Tax (see instructions), check here . . . . . . . . . . . . . . . . . . ▶

b Additional 20% tax (see instructions). Enter 20% (0.20) of the distributions included on line 16 that
are subject to the additional 20% tax. Also include this amount in the total on Schedule 2 (Form 1040
or 1040-SR), line 8, or Form 1040-NR, line 60. Check box c on Schedule 2 (Form 1040 or 1040-SR),
line 8, or box b on Form 1040-NR, line 60. Enter “HSA” and the amount on the line next to the box .
For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 37621P

14a

14b
14c
15

16

17b
Form 8889 (2019)

Page 2

Form 8889 (2019)

Part III

Income and Additional Tax for Failure To Maintain HDHP Coverage. See the instructions before
completing this part. If you are filing jointly and both you and your spouse each have separate HSAs,
complete a separate Part III for each spouse.

18

Last-month rule .

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Qualified HSA funding distribution .

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Total income. Add lines 18 and 19. Include this amount on Schedule 1 (Form 1040 or 1040-SR), line
8, or Form 1040-NR, line 21. On the dotted line next to Schedule 1 (Form 1040 or 1040-SR), line 8, or
Form 1040-NR, line 21, enter “HSA” and the amount . . . . . . . . . . . . . . . .

20

Additional tax. Multiply line 20 by 10% (0.10). Include this amount in the total on Schedule 2 (Form
1040 or 1040-SR), line 8, or Form 1040-NR, line 60. Check box c on Schedule 2 (Form 1040 or
1040-SR), line 8, or box b on Form 1040-NR, line 60. Enter “HDHP” and the amount on the line next
to the box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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DRAFT AS OF
July 3, 2019
DO NOT FILE

Form 8889 (2019)