Publication 969 explains the following programs: Health savings accounts (HSA). Medical savings accounts (Archer MSA and Medicare Advantage MSA). Health flexible spending arrangements (FSA). Health reimbursement arrangements (HRA). Current revision Publication 969 PDF (HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 969 About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts About Form 8889, Health Savings Accounts (HSAs) Filing extension and other relief for Form 1040 filers PDF Other current products