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Ask HSA GARY

Gary L. Whiddon, CFP
(877) HSA-GARY x116
(877) 472-4279 x116

Internal Revenue Service (IRS) Forms

  1. IRS Form 1040 — HSA deduction on Line 25
  2. IRS Form 8889 — HSA Instructions
  3. IRS 2007 Proposed Reg. Regarding Employer Comparability — IRS Proposed Regulations Regarding Employers Contributions to the HSAs of its Employees.
  4. IRS Form 5498-SA Contribution Report
  5. IRS Form 1099-SA Distribution Report
  6. Instructions to 1099-SA and 5498-SA
  7. Instructions to IRS Form 8889
  8. IRS Publication 502 Medical and Dental Expenses. — IRS guidelines on qualified medical expenses.
  9. IRS Publication 969 HSAs and Other Tax-Favored Health Plans. — IRS high level overview of health savings accounts.
  10. IRS Notice 2004-2 — early IRS guidance on health savings accounts.
  11. IRS Notice 2004-23 — safe harbor guidelines for preventative care that may be provided by an HDHP without satisfying the minimum deductible requirements.
  12. IRS Notice 2004-50 — additional IRS guidance on health savings accounts.
  13. IRS Notice 2005-8 — IRS guidance on a partnership’s contributions to a partner’s HSA and an S-corporation’s contribution to a 2-percent shareholder employee’s HSA.
  14. IRS Notice 2005-86 — IRS guidelines regarding eligibility for a health savings account during a cafeteria plan grace period.
  15. IRS Notice 2007-22 — IRS Guidance on rollovers of FSA and HRAs to HSAs.
  16. IRS Revenue Ruling 2005-25 — clarification on spousal eligibility for an HSA when other spouse has nonqualifying family coverage.
  17. IRS Revenue Ruling 2004-45 — interaction between HSAs and other health arrangements (FSA as “other health plan”).
  18. IRS Notice 2008-51 — IRA to HSA Direct Transfer Rules.
  19. IRS Notice 2008-52 — Testing Period Rules.
  20. IRS Notice 2008-59 — General HSA Guidance.
  21. IRS Form 5329 — Use this form to pay a penalty tax on excess contributions to an HSA.
  22. IRS Form 5329 Instructions