OMB control number

Failure of Employer to Make Comparable Health Savings Account Contributions

OMB 1545-2146 · TREAS/IRS.

OMB 1545-2146

Form 8928 is used by employers, group health plans, HMOs, and third-party administrators to report and pay excise taxes due for failures under sections 4980B, 4980D, 4980E, and 4980G.

The latest form for Failure of Employer to Make Comparable Health Savings Account Contributions expires 2028-09-30 and can be found here.