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Credits & Deductions | Adjustments | July 29, 2024

How to deduct health savings account

To make a deduction you must file a Form 8889. Here is the 2025 Form 8889 Health Savings Accounts and Instructions for Form 8889 (2025).

File Form 8889 to:

  • Report health savings account (HSA) contributions (including those made on your behalf and employer contributions).

  • Figure your HSA deduction.

  • Report distributions from HSAs.

  • Figure amounts you must include in income and additional tax you may owe if you fail to be an eligible individual.

You must file Form 8889 if any of the following applies.

  • You (or someone on your behalf, including your employer) made contributions for 2025 to your HSA.

  • You received HSA distributions in 2025.

  • You must include certain amounts in income because you failed to be an eligible individual during the testing period.

You acquired an interest in an HSA because of the death of the account beneficiary. See Death of Account Beneficiary.

Source: irs.gov

How to deduct health saving accounts on MyFreeTaxReturn.com

  1. Enter the return, search HSA Contributions Page in the Search for a Form tool

  2. Complete the HSA Contributions Page, ensuring you Save & Continue the page

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