HSA Education Frequently Asked Questions

Are employer contributions to the HSA of an employee’s spouse (who is not an employee of this employer) excluded from the employee’s gross income and wages?

Does an individual fail to be an eligible individual, as defined in § 223(c)(1), merely because the individual is covered by an HRA which, in addition to paying and reimbursing expenses for vision, dental and preventive care, pays and reimburses premiums for coverage by an accident and health plan?

How are distributions from an HSA taxed after the account beneficiary is no longer an eligible individual?

If a C corporation makes a contribution to the HSA of a shareholder who is not an employee of the C corporation, what are the tax consequences to the shareholder and to the C corporation?

If an employer contributes amounts to an employee’s HSA that exceed the maximum annual contribution allowed in § 223(b) due to an error, can the employer recoup the excess amounts?

If an employer contributes to the account of an employee who was never an eligible individual, can the employer recoup the amounts?

Is a deduction under section 223(a) for contributions to a self-employed individual's own HSA taken into account in determining net earnings from self-employment under section 1402(a)?

Is an individual with family HDHP coverage who is also covered by a post-deductible HRA or post-deductible health FSA an eligible individual under § 223(c)(1) if the post-deductible HRA or post-deductible health FSA reimburses § 213(d) medical expenses of a spouse or dependent incurred before the minimum family HDHP deductible under § 223(c)(2)(A)(i)(II) has been satisfied?

May a post-deductible HRA or post-deductible health FSA pay or reimburse qualified medical expenses of an individual with family HDHP coverage once the minimum annual deductible in § 223(c)(2)(A)(i)(II) for family HDHP coverage has been satisfied?

May a trustee treat an HSA as established before the date of establishment determined under state law, such as the date when HDHP coverage began?

May employer contributions to employees’ HSAs made between January 1 and the date for filing the employee’s return, without extensions, be allocated to the prior year?

What are the income tax consequences after the HSA account beneficiary's death?

What is the tax treatment of an eligible individual's HSA contributions?

What is the tax treatment of an HSA?

What is the tax treatment of contributions made by a family member on behalf of an eligible individual?

What is the tax treatment of contributions through a cafeteria plan to an employee's HSA?

What is the tax treatment of employer contributions to an employee's HSA?

When is an HSA established?