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You must file Form 8889 if any of the following applies. You (or someone on your behalf, including your employer) made contributions for 2023 to your HSA. You received HSA distributions in 2023. You must include certain amounts in income because you failed to be an eligible individual during the testing period.
A distribution from your traditional IRA or Roth IRA to your HSA in a direct trustee-to-trustee transfer is called an HSA funding distribution. Note that these funds are not being distributed from your HSA, but rather are being distributed from your IRA and contributed to your HSA.
Well automatically fill out Form 8889 if you and/or your employer contributed to an HSA (usually indicated by code W in box 12 of the W-2), if you used funds in your HSA (reported on Form 1099-SA), or if you inherited an HSA.
Go to .irs.gov/Form8889 for instructions and the latest information. Name(s) shown on Form 1040, 1040-SR, or 1040-NR Social security number of HSA beneficiary.
IRS.GOV/FREEFILE. Visit the Free File Site. Start the Process. Get Registered. Select Your 1040. Fill Out Your Tax Forms. E-File Your Tax Form. CREATE AN ACCOUNT.
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At the screen Lets enter your HSA contributions, did you enter the amount that was reported in box 12 of your W-2? If so, that would have double reported the HSA contribution that you made and could result in an overfunding status.
If you (or your spouse, if filing jointly) received HSA distributions in 2023, 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.
You will receive a Form W-2 from your employer or your employers payroll vendor. This form should identify any pre-tax contributions (made by you and/or your employer) to your HSA during 2022. The information will be shown in Box 12 (under a, b, c or d) and designated with code W.

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