U.S. · Tax forms
5498-SA box 2 total HSA contributions.
Why the trustee's total rarely matches the number you enter on Form 8889.
Box 2 is every HSA or Archer MSA contribution made in the calendar year, including ones made for the prior year and qualified HSA funding distributions, but not rollovers. Form 8889 line 2 is different: it counts only what you or others on your behalf contributed for the tax year, including contributions made by the filing deadline in the next year, and leaves out employer contributions.
Turn 5498-SA into Form 8889 line 2
Result
Form 5498-SA boxes
| Box | What the trustee reports | Compare with Form 8889 |
|---|---|---|
| Box 1 | Archer MSA contributions made by the employee or self-employed person in the year and through April 15 of the next year, for the year. No HSA information. | Archer MSAs use Form 8853, not Form 8889. |
| Box 2 | Total HSA or Archer MSA contributions made in the calendar year, including any made in the year for the prior year, and qualified HSA funding distributions. Excludes rollovers and excess employer contributions withdrawn under Notice 2008-59. | More than line 2: includes employer money and funding distributions. |
| Box 3 | Total HSA or Archer MSA contributions made in the subsequent year for the calendar year. | Counts toward line 2 for the form year. |
| Box 4 | Rollover contributions received during the calendar year; not included in box 2. | Never on line 2. |
| Box 5 | Fair market value of the account on December 31. | Informational. |
| Box 6 | Checkbox for HSA, Archer MSA or MA MSA. | Tells you which form applies. |
| W-2 box 12, code W | Employer contributions, including payroll contributions through a cafeteria plan. | Line 9, never line 2. |
| Qualified HSA funding distribution | A trustee-to-trustee transfer from an IRA to an HSA. | Line 10, not line 2. |
Why the totals differ
The 5498-SA instructions tell trustees to include in box 2 any contribution made in the calendar year for the prior year and any qualified HSA funding distributions. The Form 8889 instructions for line 2 say to include only amounts you or others on your behalf contributed to your HSA for 2025, plus amounts contributed for 2025 by April 15, 2026, and not to include employer contributions, rollovers or qualified HSA funding distributions. Payroll contributions through a cafeteria plan count as employer contributions. So your own line 2 can be well under box 2.
Worked example
This example is ours and uses round numbers. Box 2 shows $5,000. Of that, $400 was a 2025 payment for 2024, $3,000 came through payroll (W-2 code W) and $1,000 was a funding distribution from an IRA. Box 3 shows $700 paid in 2026 for 2025. Line 2 is $5,000 minus $400 plus $700 minus $3,000 minus $1,000, or $1,300. The calculator above uses the same steps. Your total must still fit under the limit on line 3, discussed in the Form 8889 instructions.
The 2025 limits in the instructions
The Form 8889 instructions show a $4,300 limit for self-only HDHP coverage and $8,550 for family coverage for 2025, plus a $1,000 additional contribution amount at age 55 or older in the described cases. Limits change every year; check the instructions for the year you file.
Where next
For the withdrawal side see 1099-SA box 1. Limits and eligibility: HSA contribution limit calculator and limits by year.
Sources
- Instructions for Forms 1099-SA and 5498-SA: Form 5498-SA Boxes 1 to 6.. Read November 2, 2026. (IRS page last reviewed April 30, 2026.)
- Instructions for Form 8889 (2025): Lines 2, 3 and 9 and the Excess Employer Contributions discussion.. Read November 2, 2026. (IRS page last reviewed April 30, 2026.)
Line and box numbers are those printed in the IRS instructions named above and can change from year to year; match each box by its label.
Frequently asked questions
What is box 2 on Form 5498-SA?
Box 2 is the total HSA or Archer MSA contributions made in the calendar year, including contributions made in that year for the prior year and qualified HSA funding distributions, but not rollovers.
Why is box 2 different from my Form 8889 line 2?
Line 2 excludes employer contributions, rollovers and qualified HSA funding distributions, and includes contributions made in the next year by the filing deadline.
Where do employer contributions appear?
On your W-2 in box 12 with code W. They go on Form 8889 line 9. Payroll deductions through a cafeteria plan are treated as employer contributions.
What is box 3 on Form 5498-SA?
Box 3 is contributions made in the subsequent year for the calendar year, such as April contributions for the prior year.
Are rollovers in box 2?
No. Rollover contributions are reported in box 4 and are not included in box 2.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.