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HSA Legislation

HSA GUIDANCE AND LEGISLATION

Please use this page as an easy resource for accessing IRS guidance on HSAs.

To ask questions regarding these documents, please contact American Health Value at 800-914-3248 or Questions@AmericanHealthValue.com


BASIC GUIDANCE ON HEALTH SAVINGS ACCOUNTS

IRS Code 223
The original IRS code written for health savings accounts.

IRS Notice 2004-2
Initial guidance provided by the IRS in 2004.

IRS Notice 2004-50
Clarifies and provides additional guidance on the 2004-2.

IRS Notice 2008-59
Additional guidance (best used in conjunction with 2004-2 and 2004-50).

 IRS Notice 2013-57
Clarifies that free preventative health services provided under the PPACA requirements don't disqualify an HDHP from being HSA-qualified.


OVER-THE-COUNTER MEDICAL PURCHASES

IRS Notice 2010-59
Provides guidance on over-the-counter medical purchases.


PRESCRIPTION DRUG COVERAGE

Revenue Ruling 2004-38
Affects of Prescription Drug Plans on HSA Eligibility.


ANNUAL DEDUCTIBLE AND CONTRIBUTION LIMITS

Revenue Procedure 2017-37
2018 HSA Deductible and Contribution Limits

Revenue Procedure 2016-28
2017 HSA Deductible and Contribution Limits

Revenue Procedure 2015-30
2016 HSA Deductible and Contribution Limits

Revenue Procedure 2014-30
2015 HSA Deductible and Contribution Limits


HSA FUNDING

Revenue Ruling 2005-25
Determining contribution amounts when dependents are on other non-qualified insurance or covered by both the qualified insurance and non-qualified insurance.

IRS Notice 2008-51
Provides guidance on a qualified funding distribution from an individual’s IRA/Roth IRA to a HSA.

IRS Notice 2008-52
First year funding rules when insurance is effective after January 1 and before December 2. 

IRS Notice 2005-08
Provides guidance on a partnership's contributions to a partner's HSA, and an S-Corp's contributions to a 2% shareholder/employee HSA.

IRS Notice 2012-14
Provides guidance on how one's eligibility to receive medical services at an Indian Health Services (IHS) facility affects HSA funding.

IRS Notice 2014-1
Provides HSA funding guidance on same-sex married couples following the Supreme Court's Windsor Decision.


EMPLOYER COMPARABLE CONTRIBUTIONS

Final Regulations on Employer HSA Contributions
Issued by the Treasury and IRS July 28, 2006. Contains final regulations regarding employer comparable contributions to HSAs. These regulations affect employers who contribute to employee HSAs.

Additional Regulations
Federal Register April 17, 2008. Provides additional guidance for employers when an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for a calendar year for employees who have incurred qualified medical expenses. 


HSA IN CONJUNCTION WITH FLEXIBLE SPENDING ACCOUNTS (FSA) AND HEALTH REIMBURSEMENT ARRANGEMENTS

Revenue Ruling 2004-45
Interaction of an HSA with other health arrangements. Discusses Limited-Purpose and Post-Deductible FSAs and HRAs.

IRS Notice 2005-86
HSA eligibility during a cafeteria plan grace period.

IRS Notice 2007-22
Provides guidance on rollovers to an HSA from an FSA or HRA. 


HELPFUL DOCUMENTS FOR TAX TIME

IRS Publication 969
Health Savings Accounts and Other Tax-Favored Health Plans. (For use in preparing tax returns.)

IRS Publication 502
Medical and Dental Expenses (Includes list of qualified and non-qualified expenses.)

IRS Form 8889
Must be filed with your taxes if you have received contributions to or distributions from your HSA for the calendar year.

8889 Instructions
Instructions for completing IRS form 8889.