Publication 969 explains the following programs:
- Health savings accounts (HSA).
- Medical savings accounts (Archer MSA and Medicare Advantage MSA).
- Health flexible spending arrangements (FSA).
- Health reimbursement arrangements (HRA).
Current revision
Recent developments
None at this time.
Other items you may find useful
All revisions for Publication 969
About Form 1040, U.S. Individual Income Tax Return
About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
About Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
About Form 8889, Health Savings Accounts (HSAs)