You would need to file Form 8889 if one or more of the following were true:
- You, or someone on your behalf (such as an employer) made contributions to a Health Savings Account (HSA) for you during the tax year. Both your and your employers contributions will be reported on Form W-2, Box 12 as Code W.
- You received a distribution from an HSA during the tax year. This is reported on Form 1099-SA.
- You must include certain amounts in income because you failed the eligibility text.
- You acquired an interest in an HSA because of the death of an account beneficiary.
If it was after tax contributions, there should be no Code W on your W-2, and therefore no need to include it in your return.
The whole point of the HSA is to avoid paying taxes on health care costs, then why, and how could you contribute 'after tax'?
