The IRS requires you to file form 8889 (for the HSA) only if you:
- made a contribution in 2016,
- took a distribution in 2016, or
- inherited the HSA during 2016
If none of these apply, then you do not need to file the 8889 for 2016.
But if there is a code "W" in box 12 on your W-2, then you or your employer made contributions to your HSA, and reporting the HSA on form 8889 is required.
