Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans PDF
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 Benefits PDF
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.
This revenue procedure provides the 2020 inflation adjusted amounts for Health Savings Accounts (HSAs).
This revenue procedure provides the 2021 inflation adjusted amounts for Health Savings Accounts (HSAs).
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.