Which form reports Health Savings Account contributions, distributions, and carryovers?

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Form 8889 is the form used to report Health Savings Account activity on your tax return. It collects all the HSA data in one place, showing contributions to the account (whether from you, your employer, or others) and how much of those contributions you can deduct. It also accounts for distributions from the HSA, indicating whether they were used for qualified medical expenses (which are usually non-taxable) or for other purposes (which can create tax consequences or penalties). In addition, the form handles carryovers, capturing any unused or excess contribution amounts that can be carried forward to future years. While distributions and contributions are also reported to the IRS on separate information forms (like forms sent by the HSA custodian), Form 8889 ties all of that activity together on your return, making it the appropriate form for reporting HSA contributions, distributions, and carryovers.