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 969PDF (HTML | eBookEPUB) Recent Developments Deadline for contributions to health savings accounts and Archer Medical Savings Accounts extended to May 17, 2021 -- 21-APR-2021 Filing Extension and Other Relief for Form 1040 FilersPDF 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