HSA Resources

 

Individual Coverage Family Coverage Catch-Up
2014 Contribution Limit $3,300 $6,550 $1,000
2015 Contribution Limit $3,350 $6,650 $1,000

 

 

 

 

 

Looking for more information on HSAs?

Click on the links below to find answers to your questions.
U.S. Department of the Treasury www.treas.gov/offices/public-affairs/hsa/
IRS Publication 969/Health Savings Accounts Health Savings Accounts and other Tax-Favored Health Plans
Treasury Notice 2004-2 (12/22/03) Notice 2004-2 Guidance on Health Savings Accounts
Treasury Notice 2004-23 (3/30/04) Notice 2004-23 Provides a safe harbor for preventive care benefits
Treasury Notice 2004-25 (3/30/04) Notice 2004-25 Provides transition relief with respect to medical expenses incurred by eligible individuals
Treasury Notice 2004-38 (3/30/04) Rev. Rul. 2004-38 Clarifies rules for individuals covered by both prescription drug plans and HDHPs
Treasury Notice 2004-22 (3/30/04) Rev. Proc. 2004-22 Provides transition relief for individuals covered by both prescription drug plans and HDHPs
Treasury Notice 2004-45 (5/11/04) Rev. Rul 2004-45 Health Savings Accounts—Interaction with Other Health Arrangements
Treasury Notice 2004-43 (6/25/04 Notice 2004-43, providing transition relief for individuals in states where HDHPs are not available due to state laws
Treasury Notice 2004-50 (Originally issued 7/23/04; corrected version released 8/10/04) Notice 2004-50 – Part III – Administrative, Procedural, and Miscellaneous
Treasury Notice 2004-67 (9/9/04) Health Savings Accounts Guidance Clarification
Treasury Notice 2005-8 Partnership/S-Corp Contributions
Final Comparability Rules (7/31/06) Guidance on Employer Comparable Contributions
Treasury Notice 2005-86 HSAs & FSAs
Treasury Notice 2005-25 Contributions of Spouses
Treasury Notice 2007-22 Rollovers from FSA’s & HRA’s
IRS Publication 502 IRS definition of Qualified Medical Expenses
MSA Form 8853 Form      Instructions
HSA Form 8889/Tax Return Instructions Form      Instructions
Treasury Department Illustrations Tax Savings Illustrations
2007 HSA and MSA eligibility and contribution limits Revenue Procedure 2006-53: Sections .22 and .24
Tax Relief and Health Care Act of 2006 Exciting New HSA Rules
Treasury Notice 2008-51 Full Contribution and Testing Period Rules
Treasury Notice 2008-52 Qualified Funding Distributions
Treasury Notice 2008-59 Guidance to Employers & Employees
Treasury Notice 2010-59
2011 OTC Medication Rule Changes
Questions and Answers
image_pdfimage_print