U.S. · Tax forms
Form 8889 line 3, HSA contribution limit.
What to enter on line 3 for 2025, and when you need the monthly worksheet.
Line 3 is your HSA contribution limit for 2025. If you were under 55 and had the same eligibility and coverage on the first day of every month, enter $4,300 for self-only HDHP coverage or $8,550 for family coverage. Anyone else follows the IRS rules below, which can mean the Line 3 Limitation Chart and Worksheet.
Look up a Form 8889 situation
Result
Line 3 situations (2025 instructions)
| Line | Meaning | What to enter or do |
|---|---|---|
| Same coverage all year, eligible every month | Eligible individual for the entire year, type of coverage unchanged | $4,300 for a self-only HDHP or $8,550 for a family HDHP |
| Age 55 or older, unmarried or self-only | Age 55 or older at the end of 2025, and unmarried or married with self-only HDHP coverage for the entire year | Add the $1,000 additional contribution amount to the figure above |
| Married with family coverage, age 55 or older | Family coverage at any time during the year | The $1,000 is not on line 3. It is figured on line 7 |
| Changed coverage type during the year | Eligible all year but switched between self-only and family | Enter the greater of the worksheet total or the maximum for the coverage you had on the first day of the last month. Family coverage that day means $8,550 with no worksheet |
| Not eligible on the first day of the last month | Eligible for only part of the year (and the last-month rule does not apply) | Use the Line 3 Limitation Chart and Worksheet, add the 12 monthly amounts and divide by 12 |
| Last-month rule applies | Eligible individual on the first day of the last month (December 1 for most people) | Treated as eligible all year with the coverage you had on that day |
| Spouses | You or your spouse had a family HDHP | Use the family amount and disregard any self-only plan |
The monthly worksheet, step by step
The IRS flowchart in the instructions asks three questions for each month of 2025. Were you enrolled in Medicare that month? If yes, enter 0. Were you an eligible individual on the first day of the month? If not, enter 0. Otherwise enter the amount for the coverage your HDHP provided on the first day: $4,300 for self-only ($5,300 if you were 55 or older at the end of 2025), or $8,550 for family ($9,550 if you were unmarried and 55 or older at the end of 2025). Add all 12 months and divide by 12. That result is the worksheet limitation.
What comes after line 3
Line 4 subtracts any Archer MSA contributions (Form 8853), and line 5 is line 3 minus line 4. Line 6 usually repeats line 5 unless spouses with separate HSAs split a family limit. Line 7 adds the age 55 amount for married filers with family coverage. Employer contributions and qualified HSA funding distributions then come off the total on lines 9 through 12, and line 13 is your deduction. The related decoders are linked below.
Medicare and dependents
The instructions say you cannot deduct contributions for any month in which you were enrolled in Medicare, and you cannot deduct contributions if you are someone else’s dependent for 2025. The worksheet already builds in the Medicare rule by entering 0 for those months.
Worked example
Dana, 38, had a self-only HDHP and was an eligible individual on the first day of each month from January through June 2025. She was not eligible from July on, including December 1, so the last-month rule does not help her. She uses the worksheet: six months at $4,300 and six months at $0 add to $25,800, and $25,800 divided by 12 is $2,150 for line 3. Marcus, 41, had self-only coverage every month of 2025 and simply enters $4,300. Names and figures are made up.
More Form 8889 line pages
Other pages in this set: Form 8889 Line 6, Form 8889 Line 9, Form 8889 Line 13, 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 do I enter on Form 8889 line 3 for 2025?
If you were under age 55 at the end of 2025 and eligible with the same coverage on the first day of every month, enter $4,300 for self-only HDHP coverage or $8,550 for family coverage. Everyone else follows the line 3 rules in the IRS instructions.
Does the age 55 catch-up go on line 3?
Only if you were 55 or older, and unmarried or married with self-only HDHP coverage for the entire year. If you were married and had family coverage at any time, the additional $1,000 is figured on line 7 instead.
When do I need the Line 3 Limitation Chart and Worksheet?
When you were not an eligible individual on the first day of the last month of the year, or when your coverage type changed and you need the worksheet figure to compare. The worksheet gives a limit for each month, adds them and divides by 12.
What if I was on Medicare part of the year?
Enter 0 for each month you were enrolled in Medicare on the worksheet. The instructions say you cannot deduct contributions for any month of Medicare enrollment.
Where is the dollar limit for the current year?
The 2025 figures here come from the 2025 instructions. A different tax year uses that year’s instructions, so check the edition that matches the return you are filing.
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.