This publication explains the following programs.
- Health savings accounts (HSAs).
- Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
- Health flexible spending arrangements (FSAs).
- Health reimbursement arrangements (HRAs).
Other Items You May Find Useful
Form 1040, U.S. Individual Income Tax Return
Form 1040NR, U.S. Nonresident Alien Income Tax Return
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Form 8889, Health Savings Accounts (HSAs)
Comment on Publication 969
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.