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

Health Savings Accounts (HSA)

Summary and Exercises

Practice Exercises

Introduction

Three practice scenarios are provided to help you practice what you have learned in the Health Savings Accounts course.

The first scenario requires you to review the interview notes, but does not require you to prepare a tax return. The next two scenarios require you to review the interview notes and taxpayer documents in order to complete the practice exercise. In order to answer the questions, you need to complete Form 1040, page 1, and the appropriate forms and schedules.

Links to forms will be provided in each of the practice scenarios to help you answer the questions. You may also use your resource materials and the interview notes to answer the questions. The Practice Lab on Link & Learn Taxes is available for you to complete the returns using tax preparation software.