An HSA is a health savings account. It is subject to special rules. Even though it may be accessible by check, it is not a regular checking account.
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Deposits
You can only make deposits (contributions) if you are covered by a qualifying high deductible health insurance plan and have no other insurance coverage. This means that even if you have an HDHP, you are disqualified from making contributions if you are covered by a spouse's health insurance, or medicare, or even a spouse's FSA. You may be eligible to contribute up to $4150 per year if you are covered by a single HDHP, or $8300 if you are covered by a family HDHP. But your limits may vary if your health coverage changes during the year. Eligible contributions are tax deductible. Non-eligible contributions are not deductible and are subject to an additional 6% penalty.
Withdrawals
You can withdraw funds to pay for medical expenses for yourself, your spouse if married, and your dependents. Funds withdrawn for qualifying medical expenses are tax-free. If you withdraw funds not for medical expenses, those withdrawals are subject to income tax plus a 20% penalty.
Tax reporting
You will get a form 1099-SA in January reporting your withdrawals. You must list withdrawals on your tax return and certify whether or not they were made for qualifying medical expenses. Contributions made by payroll deduction are listed on your W-2 and will be imported automatically when you enter your W-2. If you made additional out of pocket contributions, you report them separately. You must also certify if you had qualifying insurance coverage. The tax software will apply any penalties if you made non-qualified withdrawals or non-eligible deposits.
