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 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).
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 2012-26
2013 Limits
Revenue Procedure 2011-32
2012 Limits
Revenue Procedure 2010-22
2011 Limits
Revenue Procedure 2009-29
2010 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.
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.