Publication 969 explains the following programs: Health savings accounts (HSA). Medical savings accounts (Archer MSA and Medicare Advantage MSA). Health flexible spending arrangements (FSA). Health reimbursement arrangements (HRA). Current Revision Publication 969 (PDF PDF | HTML | eBook) Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Publication 969 About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts About Form 8889, Health Savings Accounts (HSAs) Other Current Products