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

Health Savings Accounts (HSA)


Optional Health Savings Accounts (HSA) Course

This course was developed to help volunteers assist taxpayers who have an HSA. There are aspects of HSAs that are complex and will remain out of scope.

Overview of Course

HSAs allow individuals with high-deductible health insurance to use tax-deductible contributions to pay qualified medical expenses. The course covers:

  • HSA eligibility, contributions, and distributions
  • Reporting HSA activity on Form 8889, Health Savings Accounts
  • Determining the HSA deduction on Form 1040
Publication 969

Publication 969