To complement Mike and Timothyu2019s answers here, as well as assist with your tax filings, your Health Savings Account (u201cHSAu201d) provider may distribute two forms, IRS Form 5498-SA and IRS Form 1099-SA.Form 5498-SA indicates what contributions you made during the tax year. Note that in addition to your contributions made, this form also includes rollover contributions* as well as fair market value (u201cFMVu201d) of the HSA.Form 1099-SA, on the other hand, reports distributions or withdrawals from your HSA during the tax-reporting year. Note Box 3 on Form 1099-SA (2023) indicates the distribution code. Most of the time this will have a 1, but the box makes a record of other types of withdrawals.For instance, because the HSA is also an estate asset at the death of the taxpayer, similar to other savings accounts, the IRS requires reporters to distinguish between distributions to the decedentu2019s estate and payments to a decedentu2019s non-spouse beneficiary. Spouses assume the rights of the HSA if listed as beneficiary and enjoy the same tax benefits. However, for others the HSA becomes u201cIncome in Respect of a Decedent.u201dFor more on how the tax code treats HSA transfers at the death of the account holder, see IRS Publication 559, Survivors, Executors, and Administrators.*Note that the IRS distinguishes between u201crolloveru201d contributions and trustee-to-trustee transfers. You can transfer funds from one HSA provider to another at any point. A rollover, however, requires you to deposit the funds withdrawn within 60 days. This is a gotcha that applies to other forms of tax deferred savings account rollovers, like IRAs and 401(k)s. Separately, you can also fund your HSA with a distribution from a traditional or Roth IRA.In summary, and as you can see from the proceeding, an HSA can be a very versatile, tax-friendly savings account.For more details on HSAs see IRS Publication 969 Health Savings Accounts and Other-Tax Favored Health Plans, and IRS Instruction for Forms 1099-SA and 5498-SA.