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