Lesson 4 of 5
In Progress

HSA Form 8889 and Out of Scope Scenarios

Information inputted from the form 5498-SA and the1099-SA will pull through to the Form 8889  on the tax return

  • Part 1 of the 8889 concerns the taxpayers contributions  
  • Part II of the 8889 concerns the taxpayers distributions  
  • Part III of the 8889 is out of scope for the VITA program

Out of Scope Scenarios

 If the a taxpayer exceeded the HSA maximum contribution limit, the return will be out of scope  for VITA services. To confirm this is the case, review the Form 5498-SA Box 2. If amount in box 2 is higher than the contribution limits, the return is out of scope.

Other out of scope scenarios include:

  • If the taxpayer has an Archer MSA  
  • If the taxpayer has a Medicare Advantage MSA
  • If the taxpayer has a Health Reimbursement Arrangement
  • And more….If a topic arises that is not covered in this training, it is likely out of scope for the VITA program.

Out of Scope Options

Remember, taxpayers that are out of scope for the VITA program may still be eligible for Facilitated Self Assistance Programs, such as our TaxSlayer FSA program.