I don't understand Part III of Form 8889. I was an "eligible individual" for the entire year of 2014. I believe this requires me to input $3300 on Line 18. Is this correct? I had $297.78 gross distribution of my HSA. I believe that this than requires me to file $3597.78 as additional taxable income? I don't understand the logic. Can someone help me understand? Thanks in advance!