You must file Form 8889 if any of the following applies.
- You (or someone on your behalf, including your
employer) made contributions in the tax year to your HSA.
- You received HSA distributions during the tax
year.
- You must include certain amounts in income
because you failed to be an eligible individual during the testing period.
- You acquired an interest in an HSA because of
the death of the account beneficiary.
In short, you are not required to file form 8889 just
because you have an HSA, but only if you had some activity in your HSA during
the tax year.
