IRS Publication 969 provides basic information on certain programs designed to give individuals tax advantages to offset healthcare costs. Specifically, the publication addresses HSAs, HRAs, health FSAs, Archer MSAs and Medicare Advantage Savings Accounts.
While Publication 969 does not provide details on setting up or administering these plans, it does provide information that is helpful for individuals when filing tax returns. It has recently been updated with 2017 contribution limits and thresholds.
The Publication is a useful tool for a basic understanding of the various IRS-approved tax-favored health savings vehicles. A copy of the publication can be accessed by clicking here.