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).
Other Items You May Find Useful
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)