U.S. · Tax forms
Form 8889 line 13, HSA deduction.
The smaller-of rule, where the number goes, and what happens to the excess.
Line 13 is your HSA deduction: generally the smaller of line 2 or line 12. Enter it on line 13 and on Schedule 1 (Form 1040), Part II, line 13. If line 2 is bigger than line 13, the difference is an excess contribution that may be taxed unless you withdraw it in time.
Look up a Form 8889 situation
Result
How line 13 fits together (2025 form and instructions)
| Line | Meaning | What the IRS says |
|---|---|---|
| 2 | Contributions you made for 2025 | Includes contributions for 2025 made by April 15, 2026. Excludes employer, cafeteria plan and rollover amounts |
| 8 | Limit before outside money | Line 6 plus line 7 |
| 12 | Limit left for you to deduct | Line 8 minus line 11, never below zero |
| 13 | HSA deduction | Smaller of line 2 or line 12. Also goes on Schedule 1 (Form 1040), Part II, line 13 |
| Excess you made | Line 2 minus line 13 | May owe an additional tax, figured on Form 5329 |
| Both spouses have HSAs | Two Forms 8889 | Combine both line 13 amounts and enter the total on Schedule 1, line 13 |
| Medicare or dependent | Not deductible | No deduction for months enrolled in Medicare, or if you are someone else’s dependent for 2025 |
Fixing an excess contribution
The instructions say you can withdraw some or all of your excess contributions for 2025 and they will be treated as if they had not been contributed, if you withdraw them by the due date (including extensions) of your 2025 return, claim no deduction for the withdrawn amount, and also withdraw any income earned on them and include that income in “Other income” for the year you withdraw. The instructions send you to Form 5329 to figure the additional tax on excess left in the account.
Prior-year excess
If line 2 is less than line 12 and you have excess contributions from a prior year, the instructions send you to the Prior Year Excess Contributions section, which can let a later year’s unused room absorb the old excess. Read that section if it applies to you.
Why line 13 can be lower than what you put in
Line 12 shrinks when your employer contributes, when you take a qualified HSA funding distribution from an IRA, and when you had Medicare months or a smaller worksheet limit. Because line 13 takes the smaller of lines 2 and 12, saving more than line 12 allows creates the excess rather than a bigger deduction.
Worked example
Lee contributed $4,500 of his own money for 2025 (line 2). His line 12 is $4,000 after employer contributions. Line 13 is the smaller figure, $4,000, and that is his Schedule 1 amount. The other $500 is an excess contribution. If Lee withdraws the $500 and its earnings before his return due date including extensions and reports the earnings as other income, it is treated as never contributed. Names and figures are made up.
More Form 8889 line pages
Other pages in this set: Form 8889 Line 3, Form 8889 Line 6, Form 8889 Line 9, Form 8889 Line 14a, Form 8889 Line 15, Form 8889 Line 17b.
Sources
- Instructions for Form 8889 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 8889 (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition. Line numbers and dollar limits are those printed in the 2025 instructions and form and change by year. Names in worked examples are made up.
Frequently asked questions
What goes on Form 8889 line 13?
Generally the smaller of line 2 or line 12. It also goes on Schedule 1 (Form 1040), Part II, line 13.
What if line 2 is more than line 13?
You, your employer or someone else contributed more than is allowable, and you may owe an additional tax on the excess. Use Form 5329 to figure it.
Can I take out an excess contribution?
Yes, by the due date including extensions of your 2025 return, with no deduction claimed for it, and with its earnings withdrawn and reported as other income.
Do spouses combine their deductions?
Yes. Complete a separate Form 8889 for each spouse with an HSA, add the line 13 amounts and enter the total on Schedule 1, line 13.
Can I deduct HSA contributions while on Medicare?
Not for any month you were enrolled in Medicare, according to the instructions.
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. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.