Final answer:
Form 8889, Part 1, is utilized to report all Health Savings Account (HSA) contributions made by Carol, her employer, and any other individual, such as a relative.
Step-by-step explanation:
Form 8889, Part 1 is used to report HSA contributions made by D. All the above: Carol herself, Carol's employer, and any other person, including Carol's cousin. This form is part of the tax documents submitted to the IRS to report contributions, determine HSA deductions, and report distributions from HSAs.
Individuals use Form 8889 to tally up the total annual contributions to their Health Savings Account (HSA), including those made on their behalf by others, ensuring that they do not exceed IRS limits. The contributions made by the account holder or other individuals are reported as well as pre-tax contributions from an employer. Over-contributions could result in penalties, while proper reporting ensures that account holders receive the correct tax deductions for eligible contributions.