Limit on Contributions
While many taxpayers do not contribute the maximum amount allowed to their HSA, you may need to explain these limits to taxpayers. The amount that can be contributed to an HSA depends on the:
If the taxpayer is an eligible individual on the first day of every month with the same coverage for the entire year, the full contribution amount is allowed.
The Limitation Worksheet is at the bottom of Form 8889, page 1. You will also need the Instructions for Form 8889. To view the instructions in TaxWise Online, select help from anywhere on the form to access the help feature. In TaxWise Desktop, to access the help feature, press F1 while Form 8889 is open.