Out of Scope Situations for VITA/TCE

Refer taxpayers with these issues to a professional tax preparer:

• Excess contributions to an HSA that are not withdrawn in a timely fashion
• Qualified HSA funding distributions from an IRA
• Death of an HSA holder (when spouse is not the designated beneficiary)
• Additional Tax for Failure to Maintain HDHP Coverage
• Deemed distributions from an HSA due to prohibited transactions, such as using an HSA as a security for a loan
• Archer Medical Saving Accounts (MSA)
• Medicare Advantage MSA
• Health Reimbursement Arrangement
• Form 8889, Part III

For more information, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.