U.S. · Tax forms
Form 8889 line 14a, total distributions.
What to enter for 2025 HSA withdrawals and how 14b and 14c follow.
Line 14a is the total your HSAs paid out in 2025. Copy it from Form 1099-SA, box 1. Line 14b removes rollovers to another HSA and excess contributions withdrawn on time, and line 14c is 14a minus 14b.
Look up a Form 8889 situation
Result
Part II lines 14a to 16 (2025 form and instructions)
| Line | Meaning | What the IRS says |
|---|---|---|
| 14a | Total distributions from all HSAs in 2025 | Should be shown on Form 1099-SA, box 1 |
| 14b | Rollovers and returned excess | Distributions rolled over to another HSA, plus excess contributions (and their earnings) in 14a that were withdrawn by the return due date including extensions |
| 14c | Net distributions | Subtract line 14b from line 14a |
| 15 | Qualified medical expenses | Distributions used to pay qualified medical expenses not reimbursed by insurance |
| 16 | Taxable HSA distributions | Subtract line 15 from line 14c. If zero or less, enter -0-. Also included in Schedule 1 (Form 1040), Part I, line 8f |
| 17a and 17b | Additional 20% tax | Check 17a if an exception applies. 17b is 20% of the part that does not |
| Account beneficiary died | Beneficiary other than the estate | Enter the fair market value of the HSA on the date of death on line 14a |
What 14a includes
Enter the total distributions your HSAs made in 2025, from all HSA accounts you have. The instructions point you to Form 1099-SA, box 1 for each account. If you have more than one HSA, add them together before entering line 14a.
When the owner has died
For a beneficiary who inherits an HSA, the instructions say to enter the name and SSN of the beneficiary, skip Part I, and on line 14a enter the fair market value of the HSA as of the date of death. If the estate is the beneficiary, that value goes on the account owner’s final income tax return and Part I is completed if applicable. For a beneficiary other than the estate, line 15 can include qualified medical expenses incurred by the account owner before death that the beneficiary paid within one year after the date of death.
Why a rollover does not become income
The form has you include the full distribution on 14a, then remove rolled-over amounts on 14b, so line 14c reflects only money that actually left HSAs.
Worked example
Sam gets a Form 1099-SA with $5,000 in box 1. He moved $1,000 of that to a new HSA custodian as a rollover. He enters $5,000 on 14a, $1,000 on 14b and $4,000 on 14c. He paid $3,200 in unreimbursed qualified medical expenses from the account, so line 15 is $3,200 and line 16 is $800. 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 13, 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 is line 14a on Form 8889?
The total distributions your HSAs made in 2025, as shown in box 1 of Form 1099-SA.
What goes on line 14b?
Distributions you rolled over to another HSA, plus any excess contributions and their earnings in 14a that you withdrew by the due date including extensions.
Is every HSA withdrawal taxable?
No. Line 16 subtracts qualified medical expenses on line 15 from the net amount on line 14c. Only the rest is taxable.
How does a beneficiary complete Form 8889?
They skip Part I and enter the HSA’s fair market value on the date of death on line 14a, then complete the rest of Part II.
Where does line 16 go?
Into the total on Schedule 1 (Form 1040), Part I, line 8f.
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.