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.
Health Savings Accounts are often forms when a taxpayer has a high deductible health plan (HDHP). That is the only time they are allowed, but of course, not every person with an HDHP has an HSA. HSA's allow you (or your employer) to make tax-free contributions. These amounts grow tax free and can be withdrawn for qualified medical expenses with no tax due; however, if you withdraw for non-medical expenses, you will be subject to tax and a penalty.
Please refer to the link below for more information.
https://www.irs.gov/instructions/i8889/ch01.html#d0e48
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