Important IRS notices and publications
For a full list of IRS forms, notices and publications, please visit IRS.gov.
Notice 2012-14: Health Savings Accounts
IRS Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans
IRS Publication 502 - Medical and Dental Expenses (Including the Health Coverage Tax Credit)
Notice 2010-59: Patient Protection and Affordable Care Act
Notice 2008-59: General HSA Guidance Q&A
Notice 2008-52: Guidance on HSA Contributions
Notice 2008-51: IRA Funds Transfer to HSA
Notice 2007-22: FSA & HRA Funds Rollover to HSAs
Notice 2005-86: HSA Eligibility During a Cafeteria Plan Grace Period
Revenue Ruling 2005-25: HDHP Family Coverage
Notice 2005-8: Tax Treatment Partnership and S-corp
Announcement 2004-67: Correction of 2004-2 on Medicare Eligibility
Notice 2004-50: Administrative, Procedural & Misc Q&A
Revenue Ruling 2004-38: Contribution Guidance for HSAs
Tax-related forms
Forms you will receive from HSA Bank:
IRS Form 1099-SA is provided for each HSA distribution you made in the current tax year.
IRS Form 5498-SA indicates your HSA contributions made for the current tax year. This information is used to complete IRS Form 8889.
Instructions for IRS Forms 1099-SA and 5498-SA
Forms you will need to complete:
IRS Form 8889 to report your HSA contributions, distributions and your tax deductions from IRS Forms 1099-SA and 5498-SA. (Instructions for Form 8889)
IRS Form 8853. If you have a Medical Savings Account (MSA), or transferred an MSA to your HSA, this form is to report your MSA contributions and distributions. (Instructions for IRS Form 8853)
Additional resources
HSA tax time 101
HSA Tax Time 101 is a resource that provides answers to some of the most frequently asked HSA tax questions.
Learn more
Increase your tax refund
The more money you put into your HSA, the more you’ll reduce your taxable income.
Learn more
IRS contribution limits
The IRS sets limits each year for maximum contributions to each type of account-based benefit.
See limits