If i take a small traditional IRA account and move it to and HSA account ,Does that become Additional income for the year or a "rollover" ?

[DDollar · Accepted solution]

You can make a tax-free rollover from your IRA to a health savings account, but you can only do so once in your lifetime.  The amount is limited to the maximum HSA contribution for the year minus any contributions you've already made for the year. 

For additional information and to see the additional rules and requirements go to https://www.irs.gov/irb/2008-25_IRB/ar09.html