HSA Resources

Below is a list of publications that you may review to further assist you with using your IRA. For detailed questions regarding tax publications, talk to a tax specialist.

IRS Publication 502- defines eligible medical and dental expenses

IRS Publication 969-
explains programs designed to give individual's tax advantages to offset health costs. This includes:
  • Health Savings Accounts (HSA's)
  • Medical Savings Accounts (Archer MSA's and Medicare       Advantage MSA's
  • Health Flexible Spending Accounts (FSA's
  • Health Reimbursement Arrangements (HRA's)

Form 8889- use this form to:
  • Report health savings account (HSA) contributions (including those made on your behalf and employer contributions)Figure your HSA deduction
  • Report distributions from HSA's
  • Figure amounts you must include as income and additional tax you may owe if you fail to be an eligible individual

IRS Notices 2004-2 (January 2004) and 2004-50 (August 2004)

This is an 
IRS question/answer notice on Health Savings Accounts. This notice covers what HSA's are, who can have them, how they can be established, contributions to them, distribution from them and other matters.