HSA Research Links 

 

By Topic

Current IRS Forms
Current IRS Publications
Notices
Revenue Procedures
Revenue Rulings

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Current IRS Forms

• 1096:  Annual Summary and Transmittal of U.S. Information Returns
• 1099-SA:  Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
• 1099-SA:  Distributions From an HSA, Archer MSA, or Medicare Advantage MSA—Form Instructions
• 5305-B:  Model HSA Trust Agreement
• 5305-C:  Model HSA Custodial Agreement
• 5498-SA:  HSA, Archer MSA, or Medicare Advantage MSA Information
• 5498-SA:  HSA, Archer MSA, or Medicare Advantage MSA Information—Form Instructions
• 8889:  Health Savings Accounts
• 8889:  Health Savings Accounts—Form Instructions

Current IRS Publications

• 502:  Medical and Dental Expenses
• 969:  Health Savings Accounts and Other Tax-Favored Health Plans

Notices

• 2004-2:  38 Q&As on HSAs
• 2004-23:  Safe Harbor for Preventive Care Benefits Provided Before the Minimum Deductible
• 2004-50:  88 Q&As on HSAs
• 2007-22:  FSA and HRA Rollovers to HSAs
• 2008-51:  Qualified HSA Funding Distributions
• 2008-52:  Annual HSA Contribution Limit
• 2008-59: 42 Q&As on HSAs

Revenue Procedures

• 2006-53:  2007 Cost-of-Living Adjustments
• 2007-36:  2008 Cost-of-Living Adjustments
• 2008-29:  2009 Cost-of-Living Adjustments

Revenue Rulings

• 2004-38:  Certain Prescription Drug Benefit Relief
• 2004-45:  Health Savings Accounts—Interaction With Other Health Arrangements
• 2005-25:  Health Savings Accounts—HDHP Family Coverage