IRS forms and information

From tax advantages and guidelines to forms and filing information, here are important links to the IRS information you need to make the most of your HSA.

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

Notice 2004-23: Preventive Care Clarification

Notice 2004-2: Department of Treasury Q&A

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)