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April 2, 2025
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There is income reported on Schedule 1 line 8F, 'Income from Form 8889'. But on my 8889s there is no income reported. How do I determine the makeup of this amount?

  • April 2, 2025
  • 2 replies
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The shared token is 1298724.
In form 1099-SA the box2 (Earning on excess contribution) is 0.0.

Best answer by BillM223

Your line 8f amount (the excess contributions) consist of the excess amount in your code W amount in box 12 of your W-2 ($375) plus the taxable amount of your HSA distribution (you said that only $6k of your distribution was for medical expenses, so the remaining $82 was taxable). This makes the total of $457 that you see on line 8f.

 

In addition, there was a 20% penalty on $82, so line 17c on Schedule 2 (1040) has the $16 penalty.

 

 

2 replies

KrisD15
April 2, 2025

Are you filing a Married Filing Jointly return? If yes, there will be two Form 8889, one for Taxpayer and one for Spouse. 

Do you have and did you check both? 

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rg111Author
April 2, 2025

Yes, Married filing jointly. There is only form 8889 for the taxpayer. 

BillM223Answer
April 2, 2025

Your line 8f amount (the excess contributions) consist of the excess amount in your code W amount in box 12 of your W-2 ($375) plus the taxable amount of your HSA distribution (you said that only $6k of your distribution was for medical expenses, so the remaining $82 was taxable). This makes the total of $457 that you see on line 8f.

 

In addition, there was a 20% penalty on $82, so line 17c on Schedule 2 (1040) has the $16 penalty.

 

 

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rg111Author
April 3, 2025

Got it. That makes sense!

To confirm, even if the excess contribution ($375) is already withdrawn (in Jan'25), this counts as income for 2024? 

April 3, 2025

That is correct!