为啥谈收据？报税表上不需要的。

Form 8889 is the IRS tax form for Health Savings Accounts (HSAs), used to report contributions, figure deductions, track distributions, and calculate any taxes owed on non-qualified withdrawals, requiring attachment to your Form 1040 if you had HSA activity (contributions or distributions) during the year. It details tax-advantaged savings for medical expenses, including employer contributions (W-2, Code W), individual contributions (Form 5498-SA), and distributions (Form 1099-SA). 

 

Key Functions of Form 8889

• Part III: Excess Contributions/Special Circumstances: Addresses excess contributions or if you failed to be an eligible individual (covered by a High Deductible Health Plan) during a testing period, which can trigger income and extra tax

• Part I: Contributions & Deduction: Reports all contributions (employee, employer, others) and calculates your allowable tax deduction for contributions not made through payroll.
• Part II: Distributions: Reports money taken out of the HSA, determining if it was used for 
  qualified medical expenses (tax-free) or for other reasons (taxable + potential 10% penalty).

When You Must File

• You, your employer, or someone else made contributions to your HSA.
• Your HSA made a distribution.
• You failed to be an eligible individual with an HDHP during a testing period.
• You inherited an interest in an HSA. 

 

Key Forms & Information Needed

• Form W-2, Box 12 (Code W): Shows employer contributions.
• Form 5498-SA: Reports contributions to your HSA.
• Form 1099-SA: Reports distributions from your HSA.