IRS Publications

• IRS Publication 969 – Health Savings Accounts and Other Tax-Favored Health Plans
• IRS Publication 502 – Medical and Dental Expenses
• IRS Publication 15-B – Employer’s Tax Guide to Fringe Benefits

IRS Forms and Instructions

• IRS Form 8889
• Instructions for Form 8889
• IRS Form 1099-SA
• Instructions for Form 1099-SA
• IRS Form 5498-SA
• Instructions for Form 5498-SA

Guidance & Regulations from the Internal Revenue Service, Treasury Department, and the Department of Labor

2004

• IRS Notice 2004-2 (January 12, 2004)
• Labor Department Field Assistance Bulletin 2004-1 (April 7, 2004)
• IRS Rev. Rul. 2004-38 (April 12, 2004)
• IRS Notice 2004-23 (April 12, 2004)
• IRS Notice 2004-25 (April 12, 2004)
• IRS Rev. Proc. 2004-22 (April 12, 2004)
• IRS Rev. Rul. 2004-45 (June 1, 2004)
• IRS Notice 2004-43 (July 6, 2004)
• IRS Notice 2004-50 (August 16, 2004)
• IRS Rev. Proc. 2004-71 (December 13, 2004)

2005

• IRS Notice 2005-8 (January 24, 2005)
• IRS Notice 2005-83 (December 5, 2005)
• IRS Rev. Rul. 2005-25 (May 2, 2005)
• IRS Rev. Proc. 2005-70 (November 21, 2005)

2006

• IRS Final Regulations, July 31, 2006 Federal Register, Vol. 71, No. 146, p. 43056-43067
• Labor Department Field Assistance Bulletin 2006-2 (October 27, 2006)
• IRS Rev. Proc. 2006-53 (November 27, 2006)

2007

• IRS Notice 2007-22 (March 5, 2007)
• IRS Rev. Proc. 2007-36 (May 29, 2007)

2008

• IRS Notice 2008-1 (January 14, 2008)
• IRS Final Regulations, April 17, 2008 Federal Register, Vol. 73, No. 75, p. 20794-20797
• IRS Rev. Proc. 2008-29 (June 2, 2008)
• IRS Notice 2008-51 (June 23, 2008)
• IRS Notice 2008-52 (June 23, 2008)
• IRS Notice 2008-59 (July 21, 2008)

2009

• IRS Rev. Proc. 2009-29 (June 1, 2009)
• IRS Final Regulations, September 8, 2009 Federal Register, Vol. 74, No. 172, p. 45994-46000

2010

• Labor Department Plan Asset Rules (January 14, 2010 Federal Register, Vol. 75, No. 9, p. 2068-2077)
• IRS Rev. Proc. 2010-22 (June 7, 2010)
• IRS Notice 2010-59 (September 27, 2010)

2011

• IRS Notice 2011-5 (January 17, 2011)
• IRS Rev. Proc. 2011-32 (May 31, 2011)

2012

• IRS Notice 2012-14 (February 21, 2012)
• IRS Rev. Proc. 2012-26 (May 14, 2012)

2013

• IRS Rev. Proc. 2013-25 (May 20, 2013)
• IRS Notice 2013-57 (September 30, 2013)

2014

• IRS Rev. Proc. 2014-30 (May 12, 2014)

2015

• IRS Rev. Proc. 2015-30 (May 18, 2015)
• IRS Notice 2015-87 (December 15, 2015)

2016

• IRS Rev. Proc. 2016-28 (May 16, 2016)

2017

• IRS Rev. Proc. 2017-37 (May 22, 2017)
• IRS Notice 2017-67 (November 20, 2017)

2018

• IRS Rev. Proc. 2018-18 (March 5, 2018)
• IRS Notice 2018-12 (March 19, 2018)
• IRS Rev. Proc. 2018-27 (May 14, 2018)
• IRS Rev. Proc. 2018-30 (May 21, 2018)
• IRS Rev. Proc. 2018-58 (December 10, 2018)

2019

• IRS. Rev. Proc. 2019-25 (May 28, 2019)
• IRS Notice 2019-45 (August 9, 2019)
• Labor Department Advisory Opinion (September 10, 2019)

2020

• IRS Notice 2020-15 (March 30, 2020)
• IRS Notice 2020-18 (April 6, 2020)
• IRS Notice 2020-23 (April 27, 2020)
• IRS Notice 2020-29 (May 26, 2020)
• IRS Notice 2020-33 (May 26, 2020)
• Comptroller of the Currency Final Regulations, June 5, 2020 Federal Register, Vol. 85, No. 109, p. 34734-34834
• IRS Rev. Proc. 2020-32 (June 8, 2020)
• IRS Proposed Regulations, June 10, 2020 Federal Register, Vol. 85, No. 112, p. 35398-35404
• IRS Notice 2020-35 (June 15, 2020)
• Labor Department Proposed Rule Improving Investment Advice (July 7, 2020)
• IRS Final Regulations, December 15, 2020 Federal Register, Vol. 85, No. 241, p. 81097-81122

2021

• IRS Notice 2021-21 (April 12, 2021)

• IRS Announcement 2021-7 (April 12, 2021)

• Congressional Research Service, “Health Savings Accounts” (May 3, 2021)

• IRS Notice 2021-25 (May 24, 2021)
• IRS News Release 2021-181 (September 10, 2021)

2022

• FAQs about FFCRA & CARES Act Implementation, Part 52 (February 4, 2022)
• IRS Rev. Proc. 2022-24 (May 16, 2022)
• Announcement 2022-13 (June 10, 2022)
• FAQs about Affordable Care Act Implementation, Part 54 (July 28, 2022)

2023

• FAQs about Medical Expenses Related to Nutrition, Wellness, and General Health (March 17, 2023)
• FAQs about COVID-Related Coverage after the National and Public Health Emergencies End, Part 58 (March 29, 2023)
• IRS Notice 2023-27 (April 10, 2023)
• FAQs about Coverage of Preventive Services under the Affordable Care Act and CARES Act, Part 59 (April 13, 2023)
• IRS Rev. Proc. 2023-23 (May 30, 2023)
• IRS Notice 2023-37 (June 23, 2023)

2024

• IRS Alert: Beware of companies misrepresenting nutrition, wellness and general health expenses as medical care for FSAs, HSAs, HRAs and MSAs (March 6, 2024)