This Form 8889 2026 guide explains the IRS Health Savings Accounts (HSAs). Form 8889 coordinates HSA contribution and distribution reporting. Eligibility to contribute and the tax treatment of a distribution are separate questions. Employer contributions, personal contributions and qualified medical expense records must be distinguished rather than combined into one account-balance figure.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 8889 2026 does and who prepares it
An HSA account beneficiary uses the form for the HSA contributions, distributions and related calculations covered by its instructions.
For the connected reporting route, see Form 1099-SA. Keep the role of that document separate from the task explained on this page.
| Official form | Form 8889 |
|---|---|
| IRS title | Health Savings Accounts (HSAs) |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the Form 8889 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 8889 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for Form 8889 2026
- HSA contribution records.
- Employer contribution information.
- Distribution statement.
- Medical expense receipts.
- Health coverage eligibility records.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 8889 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Reminders Preventive care for purposes of qualifying as a high de ductible health plan under section 223. Notice 2024-75, October 28, 2024, expands the list of preventive care benefits permitted to be provided by an HDHP without a deductible, or with a deductible below the applicable minimum deductible for the HDHP, to include over-the-counter oral contraceptives (including emergency contraceptives) and male condoms.
Notice 2024-75 also clarifies that (1) all types of breast cancer screening for individuals who have not been diagnosed with breast cancer are treated as preventive care, (2) continuous glucose monitors for individuals diagnosed with diabetes are generally treated as preventive care, and (3) the safe harbor for absence of a deductible for certain insulin products applies without regard to whether the insulin product is prescribed to treat an individual diagnosed with diabetes or prescribed for the purpose of preventing the exacerbation of diabetes or the development of a secondary condition.
Q&As on certain qualified medical expenses. You can find answers to questions regarding whether certain costs related to nutrition, wellness, and general health are medical expenses that may be paid or reimbursed under an HSA at IRS.gov/Individuals/Frequently-asked-questions-aboutmedical-expenses-related-to-nutrition-wellness-and-generalhealth. Caution: Ask your HSA trustee whether your HSA and trustee meet the requirements of Code section 223. Caution: Ask your health insurance provider(s) whether your HDHP and any disregarded coverage meet the requirements of Code section 223.
You must file Form 8889 if any of the following applies. • You, your employer, or someone else made contributions to your HSA. • Your HSA made a distribution.
Additional reporting conditions
• You failed to be an “eligible individual” during a “testing period” and must recognize income. • You acquired an interest in an HSA because of the death of the account beneficiary. See Death of Account Beneficiary, later. Caution: If you (or your spouse, if filing jointly) received HSA distributions in 2026, you must file Form 8889 with Form 1040, Form 1040-SR, or Form 1040-NR, even if you have no taxable income or any other reason for filing Form 1040, Form 1040-SR, or Form 1040-NR.
Distributions From an HSA Distributions from an HSA used exclusively to pay qualified medical expenses of the account beneficiary, spouse, or dependents are excludable from gross income. (See the Line 15 instructions for information on medical expenses of dependents.) You can receive distributions from an HSA even if you are not currently eligible to have contributions made to the HSA. Any part of a distribution not used to pay qualified medical expenses is includible in gross income and is subject to an additional 20% tax unless an exception applies.
Name and social security number (SSN). Enter your name(s) as shown on your tax return and the SSN of the HSA account beneficiary. If married filing jointly and both you and your spouse have HSAs, complete a separate Form 8889 for each of you.
Calculations and supporting information
If both you and your spouse have HSAs, complete lines 1 through 13 as instructed on the form. However, if you and your spouse are both eligible individuals and either of you has an HDHP with family coverage, you both are treated as having only the family coverage plan. Disregard any plans with self-only coverage. Complete a separate Form 8889 for each spouse. Combine the amounts on line 13 of both Forms 8889 and enter this amount on Schedule 1 (Form 1040), line 13.
Be sure to attach both Forms 8889 to your paper tax return.
Include on line 2 only those amounts you, or others on your behalf, contributed to your HSA for 2026. Also include amounts contributed for 2026 made in 2027 by the unextended deadline for filing your 2026 federal income tax return, April 15, 2027. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.
Thus, you may contribute to your 2026 HSA through April 15, 2027, or a later date if you served in a designated combat zone or contingency operation. Do not include employer contributions (see line 9) or amounts rolled over from another HSA or Archer MSA. See Rollovers, earlier. Also, do not include any qualified HSA funding distributions (see line 10). Payroll contributions through a salary reduction agreement elected by an employee (a cafeteria plan) are treated as employer contributions and are not included on line 2.
Exceptions and related reporting
Line 9 Employer Contributions Employer contributions (including employee payroll contributions through a cafeteria plan) include any amount an employer contributes to any HSA for you for 2026. Also include contributions made by a health insurance plan on an employer’s behalf. These contributions should be shown on Form W-2, box 12, code W. If either of the following applies, complete the Employer Contribution Worksheet. • Employer contributions for 2025 are included on your 2026 Form W-2, box 12, code W. • Employer contributions for 2026 are made in 2027.
If your employer made excess contributions, you may have to report the excess as income. See Excess Employer Contributions, later.
Further form details
Caution: Only include on line 15 distributions from your HSA that were used to pay you for qualified medical expenses not reimbursed by insurance or other coverage and that you incurred after the HSA was established. Do not include the distribution of an excess contribution taken out after the due date, including extensions, of your return even if used for qualified medical expenses. In general, include on line 15 distributions from all HSAs in 2026 that were used for the qualified medical expenses for the following. 1. You and your spouse. 2.
All your dependents. 3. Any person who would be a dependent except that: a. The person filed a joint return. b. The person had gross income. c. You, or your spouse if filing jointly, are dependents of someone else. Tip: For this purpose, a child of parents who are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases claim to the child as the custodial parent’s dependent.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Check the box to indicate your coverage under a high-deductible health plan (HDHP) during 2026. | Complete the applicable eligibility and limitation workpapers before entering an amount. The label alone does not establish that every reported expense or payment qualifies. |
| 2 | HSA contributions you made for 2026 (or those made on your behalf), including those made by the | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 3 | If you were under age 55 at the end of 2026 and, on the first day of every month during 2026, you | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4 | Enter the amount you and your employer contributed to your Archer MSAs for 2026 from Form 8853, | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | Subtract line 4 from line 3. If zero or less, enter -0- | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6 | Enter the amount from line 5. But if you and your spouse each have separate HSAs and had family | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 7 | If you were age 55 or older at the end of 2026, married, and you or your spouse had family coverage | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 8 | Add lines 6 and 7 | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 9 | Employer contributions made to your HSAs for 2026 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 10 | Qualified HSA funding distributions | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
An HSA holder receives an employer contribution and also makes a personal contribution. The holder reconciles those amounts separately, then checks distributions against qualified expense records before completing the form.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 8889 2026
- An account distribution does not prove a qualified medical expense.
- Check contribution eligibility and limits for the relevant period.
- Do not deduct an employer contribution again as if it were a personal deductible contribution.
Questions about Form 8889 2026
Does receiving or downloading this form mean I must file it?
An HSA account beneficiary uses the form for the HSA contributions, distributions and related calculations covered by its instructions. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
An account distribution does not prove a qualified medical expense. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include HSA contribution records, employer contribution information, distribution statement. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.
- 1099-SA Form 2026: PDF & Distributions From an HSA, Archer MSA, or Medicare Advantage MSA Guide
- W2 Form 2026: PDF, Instructions & 2027 Filing Guide
- Schedule 1 2026 (Form 1040): Draft PDF & Additional Income and Adjustments to Income Guide
- Form 5329 2026: Draft PDF & Additional Retirement Account Taxes Guide