Confused?

Carol Wheeler, age 56, is single.

Carol earned wages of $48,000 and was enrolled the entire year in a high deductible health plan (HDHP) with self-only coverage.

During the year, Carol contributed $3,000 to her Health Savings Account (HSA) and her cousin also contributed $1,000 to Carols HSA account.

Carols Form W-2 shows $600 in Box 12 with code W. She has Form 5498-SA showing $4,600 in Box 2.

Carol took a distribution from her HSA to pay her unreimbursed expenses:

- 2 visits to a physical therapist due to a car accident $300

- unreimbursed doctor bills for $700

- prescription medicine $400

- replacement of a crown $1,500

- over the counter sinus medication $80

- 10 Zumba classes for $125

Carol is a U.S. citizen with a valid Social Security number.

Form 8889, Part 1 is used to report HSA contributions made by

A. Carol

B. Carol's employer

C. Carol's cousin

D. All of above