Who is responsible for reporting HSA contributions on Form 8889, Part 1?

The responsibility for reporting Health Savings Account (HSA) contributions on Form 8889, Part 1, falls on multiple parties, which is why selecting "All of the above" accurately reflects the situation.

The account holder is primarily responsible for reporting their own contributions, as they have the obligation to keep track of the amounts they contribute during the tax year. However, if an employer makes contributions to the HSA on behalf of their employees, these contributions are also reported on Form 8889. Moreover, family members can make contributions to an individual’s HSA, particularly if they have a family HDHP (High Deductible Health Plan) and are eligible. Therefore, all contributors—whether the account holder themselves, an employer, or family members—play a role in reporting HSA contributions.

Recognizing that each of these parties can influence the reported contributions clarifies why the answer encompasses everyone involved in the contributions to the HSA. This comprehensive understanding aids in ensuring accurate and complete reporting on tax forms.