IRS Notices & Publications
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 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.
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)