Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income Workout

Reporting HSA Contributions, Distributions, and Deductions

Unreimbursed Medical Expenses

HSA distributions included in income are subject to an additional 20% tax unless the account beneficiary:

  • Dies
  • Becomes disabled (see Form 8889 Instructions)
  • Turns age 65
Form 8889, Part II, 14a and line 15.