What form is used to report HSA contributions?

The appropriate form to report Health Savings Account (HSA) contributions is Form 8889. This form is specifically designed to report contributions to and distributions from an HSA, as well as calculating any deductions related to these contributions. When individuals make contributions to an HSA, they must use this form to provide the IRS with the detailed information regarding their account.

Form 8889 allows taxpayers to report their contributions, determine their eligibility for the deduction, and disclose any distributions they made from the HSA during the tax year. Properly filling out this form is crucial for maintaining compliance with tax laws related to HSAs and ensuring that taxpayers take advantage of the tax benefits these accounts offer.

Other forms mentioned serve different purposes; for instance, Form 1040 is the standard individual income tax return form, Form 3903 is used for moving expenses, and Form W-2 reports an employee's annual wages and the amount of taxes withheld. These forms do not address HSA contributions directly, which reinforces why Form 8889 is the correct choice in this context.