U.S. · Tax forms
Form 8889 line 6, spouse limit split.
How married couples with separate HSAs divide the family limit, and where the catch-up goes.
Line 6 normally just repeats line 5. It only changes when you and your spouse each have separate HSAs and had family HDHP coverage at any time in 2025: then you split the family limit, equally unless you both agree on another split. The age 55 catch-up is not part of line 6. It is added afterward on line 7.
Look up a Form 8889 situation
Result
Lines 4 through 8 (2025 form and instructions)
| Line | Meaning | What the IRS says |
|---|---|---|
| 4 | Archer MSA contributions | Amount you and your employer contributed to Archer MSAs for 2025 from Form 8853, lines 1 and 2. With family coverage, include your spouse’s Archer MSA contributions |
| 5 | Line 3 minus line 4 | Subtract line 4 from line 3. If zero or less, enter -0- |
| 6, no split needed | Single filers and anyone without the spouse situation | Enter the amount from line 5 |
| 6, family coverage every month | Spouses with separate HSAs, family HDHP for each month | Divide line 5 equally between you and your spouse, unless you both agree on a different allocation (such as nothing to one spouse). Enter your share |
| 6, family coverage some months | Spouses with separate HSAs, not family for every month | Four steps: refigure line 5 using only the family months, split it, subtract your spouse’s part, then add any other limits that apply |
| 7 | Additional contribution amount | Age 55 or older at year end, married, and you or your spouse had family HDHP coverage: use the Additional Contribution Amount Worksheet, or $1,000 if it applied in all months |
| 8 | Line 6 plus line 7 | Add lines 6 and 7 |
The four-step split for part-year family coverage
If you were not treated as having family coverage for each month, the instructions give four steps. Step 1: refigure what line 5 would have been if line 3 held only the worksheet amounts for the months you had family coverage, keeping the same line 4. Step 2: divide that figure equally between you and your spouse, unless you both agree on a different allocation. Step 3: subtract the part allocated to your spouse from the Step 1 amount. Step 4: add any other contribution limits that apply for the year, and enter the total on line 6.
Line 7: the catch-up for married filers
The Additional Contribution Amount Worksheet multiplies $1,000 by the number of months you were eligible (with a family-coverage spouse or self, and not on Medicare), then divides by 12. If that applied in all months, enter $1,000. The instructions say the $1,000 is not allocable between spouses, unlike the $8,550 family limit.
Each spouse files their own Form 8889
If both spouses have HSAs, complete a separate Form 8889 for each. Add the line 13 amounts of both forms and enter that total on Schedule 1 (Form 1040), line 13. If either spouse has a family HDHP, both are treated as having only the family plan and any self-only plans are disregarded.
Worked example
Alex and Jordan are both 40 and each have an HSA. They had family HDHP coverage in every month of 2025, with no Archer MSA. Each spouse’s line 3 is $8,550, line 4 is $0 and line 5 is $8,550. Because they have separate HSAs and family coverage, each divides line 5 equally and enters $4,275 on line 6, so together they stay within the single $8,550 family limit. If Jordan were 55 or older, line 7 would add $1,000 for Jordan’s form. Names and figures are made up.
More Form 8889 line pages
Other pages in this set: Form 8889 Line 3, 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 goes on Form 8889 line 6?
Usually the amount from line 5. If you and your spouse each have separate HSAs and had family HDHP coverage at any time in 2025, follow the instructions to enter your share of the family limit.
How do spouses split the family limit?
Equally, unless you both agree on a different allocation, such as allocating nothing to one spouse. The IRS instructions allow that choice.
Where does the age 55 catch-up go?
On line 7, not line 6. Single filers and married filers with only self-only coverage the whole year get it on line 3 instead.
What is line 4?
Archer MSA contributions for 2025 from Form 8853, lines 1 and 2, including your spouse’s if you had family coverage. Line 5 is line 3 minus line 4, never below zero.
Do we file one Form 8889 or two?
If both spouses have HSAs, complete a separate Form 8889 for each and combine the line 13 amounts on Schedule 1 (Form 1040), line 13.
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.