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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
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Apply for an ITIN
Rules Governing Practice before IRS

Where can I learn more about Health Savings Accounts (HSA) and Health Reimbursement Arrangements (HRA)?

Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
This publication includes information on Health Savings Accounts, Medical Savings Accounts, Flexible Spending Arrangements and Health Reimbursement Arrangements.

Publication 15-B 
This publication supplements Pub. 15, Employer's Tax Guide, and Pub. 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits, including Health Savings Accounts and Qualified Small Employer Health Reimbursement Arrangements.

Health Savings Accounts - Contribution Limits 
Revenue Procedure 2018-18 (dated March 5, 2018) lowered the HSA contribution limit for individuals with family HDHP coverage to $6,850. Revenue Procedure 2018-27 (dated April 26, 2018) raised that limit back to $6,900.

Rev. Proc. 2018-30 - IRS.gov 
This revenue procedure provides the 2019 inflation adjusted amounts for Health Savings Accounts (HSAs).

Heath Reimbursement Arrangements – State and Local Government Health Plans
The Protecting Americans from Tax Hikes Act provides a limited exception for certain HRAs that reimburse the medical expenses of a deceased employees’ beneficiary.

Notice 2017-67 
Qualified Small Employer Health Reimbursement Arrangements (QSEHRA) This isn’t a group health plan, and, therefore, isn't subject to group health plan requirements. This notice provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA), the tax consequences of the arrangement, and the requirements for providing written notice of the arrangement to eligible employees.