(1) report health savings account (HSA) contributions, including those made on your behalf and employer contributions;
(2) ﬁgure your HSA deduction;
(3) report distributions from HSAs; and
(4) ﬁgure amounts you must include in income and additional tax you may owe if you fail to be an eligible individual.
You must ﬁle Form 8889 if any of the following applies.
(1) You (or someone on your behalf, including your employer) made contributions to your HSA.
(2) You received HSA distributions.
(3) You must include certain amounts in income because you failed to be an eligible individual during the testing period.
(4) You acquired an interest in an HSA because of the death of the