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11734: 8889 - Frequently Asked Questions

1040 Individual Data Entry

8889 - Frequently Asked Questions.

I filled out the 8889 screen, but why is the form not generating?

Check the box for either Taxpayer only or Family on screen 8889. Then enter the HSA contribution amount on line 2 HSA Contributions made for 20XX.

The total distributions from Form 1099-SA may be entered on the 8889 screen, line 14a.

Be sure to enter qualified medical expenses on line 15 that would not be included in the taxable amount distributed.

How do I clear red message 5288?

This message is generated if you have keyed two 8889 forms for the same taxpayer on the return. You can transmit only one Form 8889, Health Savings Account, per taxpayer.

For a single filer, one is allowed. For an MFJ return, two are allowed, one for each taxpayer.

For a MFS return, one is allowed, for the primary taxpayer. If two 8889 screens are created, EF message 5288 occurs:

FILING STATUS ERROR FOR 8889: More than one screen 8889 has been completed for either the taxpayer or the spouse, or a screen 8889 was entered for the spouse on a non-MFJ return. Only one Form 8889 is allowed per person.

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In a joint return where both spouses have an HSA, one spouse has family coverage and the other self-only coverage, does Drake calculate how the HSA deduction is split between them?

Drake Tax does not make that calculation; you must decide how to split the deduction.

Line 6 of Form 8889 is a component of the HSA deduction that appears on line 13. Line 6 is the amount on line 5 unless "you and your spouse each have separate HSAs and had family coverage under an HDHP at any time during 2018" (Form 8889).

In that event,

  • The amount on line 6 for the spouse with family coverage (not more than $6,450 for the entire year) is the total line 6 amount for both spouses and may be divided between them as they may agree.
  • No additional line 6 amount is available to the self-only spouse.

Allocate the split with the override fields for line 6 on the 8889 screen for each spouse. See Help for field 6 on screen 8889 (press F1) and also the instructions for line 6 in Instructions for Form 8889.

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I entered a distribution on form 8889 that should not be taxable, but it is carrying to 1040, line 21 as income.

Verify that qualified medical expenses were entered on line 15 of Form 8889.

Generally, any part of an HSA (Health Savings Account) distribution not used to pay qualified medical expenses is includible in gross income and is subject to an additional 20% tax unless an exception applies.

The Instructions for Form 8889 define "qualified medical expenses" generally as “unreimbursed medical expenses that could otherwise be deducted on Schedule A (Form 1040).”

For more details, see

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Why does line 13 show an HSA deduction of $6,550, but the taxpayer, who is over 55 and allowed an additional amount, contributed $7,550?

On Form 8889, review line 13 instructions. Line 13 is the lesser of the taxpayer's total HSA contribution on line 2 and the allowed contribution on line 12. The line 12 calculation requires an entry on line 7 for this taxpayer.

On screen 8889,

  • Enter the full HSA contribution on line 2, including any contributions in excess of the $6,550 limit. (If you enter an amount in the line override field, see the line 3 instructions in the Instructions for Form 8889. That amount should not include the additional contribution for a taxpayer over 55.)
  • Enter only that part of the additional $1,000 HSA contribution allowed to a taxpayer over 55 on line 7.

See the instructions for line 7 in the Instructions for Form 8889:

"Line 7

Additional Contribution Amount

If, at the end of 2018, you were age 55 or older and married, use the Additional Contribution Amount Worksheet, later, if both of the following apply.

1. You or your spouse had family coverage under an HDHP and were, or were considered to be, an eligible individual on the first day of the month.
2. You were not enrolled in Medicare for the month.

Enter the result on line 7.

TIP If items (1) and (2) apply to all months during 2018, enter $1,000 on line 7.

Additional Contribution Amount Worksheet

1. $1,000 × number of months eligible ........................_________
2. Divide line 1 by 12. Enter here and on line 7 ............._________

Example. At the end of 2018, you were age 55 and married. You had family coverage under an HDHP from January 1 through June 30, 2018 (6 months). You were not enrolled in Medicare in 2018. You would enter an additional contribution amount of $500 on line 7 ($1,000 × 6 ÷ 12)."

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