Where are HSA contributions reported on Form 1040?

HSA (Health Savings Account) contributions are reported on Form 1040, specifically on Line 25. This line is used to report other adjustments to income, which includes contributions made to an HSA that are deductible on the taxpayer's individual income tax return.

Contributions to an HSA are tax-deductible, which means they can reduce the amount of income that is subject to taxation. By reporting these contributions on Line 25, taxpayers effectively lower their adjusted gross income (AGI), which can result in a lower overall tax liability.

It's important to note that while HSA contributions may also appear in other areas of taxpayer documentation (like on Form 8889 for reporting HSA information), the specific reporting line on Form 1040 is where the deduction is captured in the income calculation.