1 If the work has more than seven authors, list the first six authors and then use ellipses after the sixth author's name. After the ellipses, list the last author's name of the work.  Reference list entries should be alphabetized by the last name of the first author of each work.
November 9th, 2010. The 2010 Health Care Act increased the penalty on non-qualified distributions from Health Savings Accounts (HSAâs) from 10% to 20% and on non-qualified distributions from Archer MSAâs from 15% to 20%. The increased penalties are effective for distributions made after December 31, 2010.
2 people found this helpful. If you received a distribution from your HSA or paid for medical expenses with a distribution from your HSA, you and the IRS would have received a Form 1099-SA. This distribution is required to be reported on your tax return on Form 8889 even if all of the money was used to pay qualified medical expenses and is therefore a tax-free distribution.