Publication 969 - Health Savings Accounts And Other Tax-Favored Health Plans - 2011
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22Contents
Department of the Treasury
Internal Revenue Service
What’s New
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminder
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 969
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 24216S
Health Savings Accounts (HSAs)
. . . . . . . . . . . . .
2
Health
Medical Savings Accounts (MSAs)
. . . . . . . . . . . . 10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Archer MSAs
Savings
. . . . . . . . . . . . . . . . . 15
Medicare Advantage MSAs
Flexible Spending Arrangements (FSAs)
. . . . . . . 15
Accounts
Health Reimbursement Arrangements
(HRAs)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
and Other
How To Get Tax Help
. . . . . . . . . . . . . . . . . . . . . . . 19
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Tax-Favored
Health Plans
What’s New
Qualified medical expenses. For HSA, MSA, FSA, and
HRA purposes, a medicine or drug will be a qualified
For use in preparing
medical expense only if the medicine or drug:
2011
Returns
1. Requires a prescription,
2. Is available without a prescription (an
over-the-counter medicine or drug) and you get a
prescription for it, or
3. Is insulin.
This applies to amounts paid after 2010. However, it does
not apply to amounts paid in 2011 for medicines or drugs
purchased before January 1, 2011.
Additional tax increased. For HSA and MSA purposes,
the additional tax on distributions not used for qualified
medical expenses is increased to 20%.
Future Developments. The IRS has created a page on
IRS.gov for information about Publication 969, at
www.
IRS.gov/pub969. Information about any future develop-
ments affecting Publication 969 (such as legislation en-
acted after we release it) will be posted on that page.
Reminder
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
Get forms and other information
bring these children home by looking at the photographs
faster and easier by:
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
Internet
IRS.gov
ognize a child.
Jan 11, 2012
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