U.S. · Form 5329 line 48
Form 5329 line 48 total excess HSA contributions.
How lines 42 to 47 build to line 48, where line 47 comes from and the 6% tax on line 49.
Line 48 is the total excess contributions to your health savings accounts in Part VII of Form 5329: add line 46 (prior-year excess not yet corrected) and line 47 (excess for 2025, from Form 8889 line 2 over your limit on Form 8889 line 12, plus any excess your employer contributed). Line 49 is 6% of the smaller of line 48 or the value of your HSAs on December 31, 2025, including 2025 contributions made in 2026.
Compute lines 45 to 49
Result
Lines 42 to 49 of Part VII
| Line | What the 2025 form and instructions say |
|---|---|
| Line 42 | Excess contributions from line 48 of your 2024 Form 5329, entered only if line 49 of the 2024 form is more than zero. |
| Line 43 | If your 2025 HSA contributions (Form 8889 line 2) were less than your limit (Form 8889 line 12), the difference. Also include on Form 8889 line 13 the smaller of line 43 or the excess of line 42 over line 44. |
| Line 44 | 2025 distributions from your HSAs, from Form 8889 line 16. |
| Lines 45 and 46 | Line 45 adds lines 43 and 44; line 46 is line 42 minus line 45, or -0- if zero or less. |
| Line 47 | The excess of your contributions (by you or on your behalf) from Form 8889 line 2, unless withdrawn, over your limit on Form 8889 line 12; include any excess employer contributions. |
| Line 48 | Total excess contributions: add lines 46 and 47. |
| Line 49 | 6% of the smaller of line 48 or the value of your HSAs on December 31, 2025. Include it on Schedule 2 (Form 1040), line 8. |
Why it matters
The 6% tax recurs while the excess stays in the account. For 2025 you can withdraw some or all of the excess and have it treated as not contributed if you do so by the due date of your 2025 return, including extensions, and also withdraw the income earned on it, including that income in gross income for the year you receive it. Report the withdrawn contributions and earnings on Form 8889 lines 14a and 14b. If you timely filed without withdrawing, you may still withdraw no later than six months after the due date, excluding extensions, and file an amended return marked "Filed pursuant to section 301.9100-2".
Worked example
If your HSA contributions on Form 8889 line 2 exceeded your Form 8889 line 12 limit by $800 and you left the money in, line 47 is $800. With no prior-year excess, line 48 is $800, and with HSAs worth $5,000 on December 31, 2025, line 49 is 6% of $800, or $48 (illustrative figures).
What this page does not do
It does not compute your HSA limit or Form 8889. This page also serves line 47, which is the 2025 excess feeding line 48. For traditional and Roth IRAs see the other Part pages.
Sources
- Instructions for Form 5329 (2025): Part VII instructions for lines 42, 43 and 47 and the withdrawal rules. Read November 2, 2026.
- Form 5329 (2025): The exact wording of lines 42 to 49. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is Form 5329 line 48?
Total excess contributions to HSAs: line 46 plus line 47.
What goes on line 47?
The excess of your contributions (made by you or on your behalf) from Form 8889 line 2, unless withdrawn, over your limit on Form 8889 line 12, including any excess employer contributions.
How is the tax on line 49 figured?
6% of the smaller of line 48 or the value of your HSAs on December 31, 2025, including 2025 contributions made in 2026.
How do I avoid the tax on a 2025 HSA excess?
Withdraw the excess and its earnings by the due date of your 2025 return, including extensions, and include the earnings in gross income. Report them on Form 8889 lines 14a and 14b.
Where does line 44 come from?
From Form 8889 line 16, your 2025 HSA distributions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.