Page 53 - Keeping Records for Individuals - Handbook

Special Records – Health Savings Account (HSA) &

Medical Savings Account (MSA)

For each qualified medical

expense you pay with a
distribution from your HSA
or MSA, you must keep a

12 record of the name and

HSA & MSA address of each person you
paid and the amount and
date of the payment.

For more information, see
Publication 969, Health

Savings Accounts and Other
Tax-Favored Health Plans.