There is income reported on Schedule 1 line 8F, 'Income from Form 8889'. But on my 8889s there is no income reported. How do I determine the makeup of this amount?

[rg111]

The shared token is 1298724.
In form 1099-SA the box2 (Earning on excess contribution) is 0.0.

[KrisD15]

Are you filing a Married Filing Jointly return? If yes, there will be two Form 8889, one for Taxpayer and one for Spouse. 

Do you have and did you check both? 

[rg111]

Yes, Married filing jointly. There is only form 8889 for the taxpayer. 

[BillM223 · Accepted solution]

Your line 8f amount (the excess contributions) consist of the excess amount in your code W amount in box 12 of your W-2 ($375) plus the taxable amount of your HSA distribution (you said that only $6k of your distribution was for medical expenses, so the remaining $82 was taxable). This makes the total of $457 that you see on line 8f.

In addition, there was a 20% penalty on $82, so line 17c on Schedule 2 (1040) has the $16 penalty.

[rg111]

Got it. That makes sense!

To confirm, even if the excess contribution ($375) is already withdrawn (in Jan'25), this counts as income for 2024? 

[KeshaH]

That is correct!

[rg111]

Thanks!