Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Other Income, Form 1040 Line 21

Other Income

Health Savings Account (HSA)

Certain Health Savings Account (HSA) distributions not used to pay or reimburse the taxpayer for qualified medical expenses are generally reported as other income on Form 1040, line 21. This topic is not covered in this lesson. It is covered in a specialty course for volunteers with Basic or Advanced certification.

The online course for Health Savings Accounts (HSA) is optional. Check with your Site Coordinator to determine if you should be certified in this topic.