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File Form 8889 to: Report health savings account (HSA) contributions (including those made on your behalf and employer contributions).
If you hold an HSA account (or are the beneficiary of a deceased HSA holder), youre required to attach Form 8889 to your Form 1040 when filing your personal income tax or information return. If you fail to do so, youll be unable to deduct your HSA contributions.
You can claim a tax deduction for contributions you, or someone other than your employer, make to your HSA even if you dont itemize your deductions on Schedule A (Form 1040). Contributions to your HSA made by your employer (including contributions made through a cafeteria plan) may be excluded from your gross income.
Find the amount reported on Form 5498-SA and enter it in line 2; if your employer made contributions to your HSA, enter the amount reported on your W-2 on line 9. Be sure to make note of the contribution limits on line 3; once you hit age 55, this number will change and should be accurately reflected on your Form 8889.
You must self-report any non-qualifying purchases on the Health Savings Account screen. Not claiming the non-qualifying expenses may lead to an audit, and youll be subject to penalties and fines.
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If, during the tax year, you are the beneficiary of two or more HSAs or you are a beneficiary of an HSA and you have your own HSA, you must complete a separate Form 8889 for each HSA. Enter statement at the top of each Form 8889 and complete the form as instructed.
You must always file a Form 8889 in any year you or an employer contributes money to your HSA or you make withdrawals from the account. The deduction you calculate on Form 8889 is taken on the first page of your income tax return.
Line 13 is the lesser of the taxpayers total HSA contribution on line 2 and the allowed contribution on line 12. The line 12 calculation requires an entry on line 7 for this taxpayer. On screen 8889, Enter the full HSA contribution on line 2, including any contributions in excess of the $6,550 limit.

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