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IRS.gov Website
Publication 969
Introduction, Useful Items and Important Changes
For use in Preparing 2012 Returns

Health Savings Accounts (HSAs)

Qualifying for an HSA
Contributions to an HSA
Distributions From an HSA
Balance in an HSA
Death of HSA Holder
Filing Form 8889
Employer Participation

Medical Savings Accounts (MSAs)

Archer MSAs
Contributions to an MSA
Distributions From an MSA
Balance in an Archer MSA
Death of the Archer MSA Holder
Filing Form 8853
Employer Participation
Medicare Advantage MSAs

Flexible Spending Arrangements (FSAs)

Qualifying for an FSA
Contributions to an FSA
Distributions From an FSA
Balance in an FSA
Employer Participation

Health Reimbursement Arrangements (HRAs)

Qualifying for an HRA
Contributions to an HRA
Distributions From an HRA
Balance in an HRA
Employer Participation

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