How can I claim Health Savings Account (HSA) Deduction?

Health Savings Account (HSA) Deduction

Generally, an HSA is a health savings account set up exclusively for paying the qualified medical expenses of the account beneficiary or the account beneficiary’s spouse or dependents. You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2008.

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Source: Business Documents Filing In All 50 States