Publication 969, Health Savings Accounts and Other Tax-Favored Health PlansPDF This publication includes information on Health Savings Accounts, Medical Savings Accounts, Flexible Spending Arrangements and Health Reimbursement Arrangements. Publication 15-B, Employer's Tax Guide to Fringe BenefitsPDF This publication supplements Publication 15, Employer's Tax Guide, and Publication 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. Rev. Proc. 2019-25 This revenue procedure provides the 2020 inflation adjusted amounts for Health Savings Accounts (HSAs). Rev. Proc. 2020-32 This revenue procedure provides the 2021 inflation adjusted amounts for Health Savings Accounts (HSAs). 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.
