U.S. · Tax forms
Form 8889 line 9, employer contributions.
What counts as an employer contribution, and the worksheet for timing differences.
Line 9 is the employer money put into your HSA for 2025. It includes payroll contributions you elected through a cafeteria plan, and it should match Form W-2, box 12, code W, unless contributions for 2024 were paid in 2025 or contributions for 2025 are paid in 2026. In those cases the IRS Employer Contribution Worksheet adjusts the figure.
Look up a Form 8889 situation
Result
Lines 9 through 12 (2025 form and instructions)
| Line | Meaning | What the IRS says |
|---|---|---|
| 9 | Employer contributions made to your HSAs for 2025 | Includes employee payroll contributions through a cafeteria plan and amounts a health plan contributes on an employer’s behalf. Should be on W-2 box 12, code W |
| Worksheet line 1 | W-2 box 12 code W amount | Enter the employer contributions reported on your 2025 Form W-2 |
| Worksheet line 2 | Made in 2025 for tax year 2024 | Subtract these, because they belong to 2024 |
| Worksheet line 4 | Made in 2026 for tax year 2025 | Add these, because they belong to 2025 |
| 10 | Qualified HSA funding distribution | IRA-to-HSA direct transfer. It reduces the amount you and others can contribute |
| 11 | Lines 9 and 10 added | Add lines 9 and 10 |
| 12 | Limit left after outside money | Subtract line 11 from line 8. If zero or less, enter -0- |
Why employee payroll deferrals appear here
The form for line 2 says not to include contributions through a cafeteria plan, and the instructions say payroll contributions through a salary reduction agreement elected by an employee are treated as employer contributions. That is why a payroll deduction into your HSA belongs on line 9, not line 2, even though it came out of your pay.
When you must complete the worksheet
The instructions require the Employer Contribution Worksheet if either applies: employer contributions for 2024 are included on your 2025 W-2 box 12 code W, or employer contributions for 2025 are made in 2026. The worksheet takes the W-2 amount, subtracts 2024 money paid in 2025, adds 2025 money paid in 2026, and the result goes on line 9.
Excess employer contributions
Excess employer contributions are the excess of the employer’s contributions over your limitation on line 8. If you made a qualified HSA funding distribution, reduce line 8 by it first. If the excess was not included in income on your W-2, report it as “Other income”. The instructions allow you to withdraw the excess so it is treated as never contributed if you do it by the return due date including extensions, claim no exclusion for it, and also withdraw and report the earnings as other income.
Worked example
Priya has $3,000 in W-2 box 12 code W. Of that, $400 was paid in 2025 for tax year 2024. Her employer will also pay $500 in February 2026 for tax year 2025. The worksheet gives $3,000 − $400 = $2,600, plus $500 = $3,100, which she enters on line 9. With a self-only line 8 of $4,300 and no funding distribution, line 11 is $3,100 and line 12 is $1,200. 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 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 is Form 8889 line 9?
Employer contributions to your HSAs for 2025, including employee payroll contributions through a cafeteria plan and amounts a health plan contributes for an employer.
Where do I find the line 9 amount?
On Form W-2, box 12, code W. The instructions say employer contributions should be shown there.
Do payroll deductions go on line 2 or line 9?
Line 9. Contributions through a cafeteria plan are treated as employer contributions and are not included on line 2.
What if my employer contributed after year end?
Use the Employer Contribution Worksheet. It adds employer contributions made in 2026 for tax year 2025 and removes 2025 payments that were for 2024.
What if my employer put in too much?
The excess over your line 8 limit may have to be reported as other income, unless you withdraw it, and its earnings, by the return due date including extensions.
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.