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.
If you do not use a distribution from your HSA for qualified medical expenses, you must pay tax on the distribution. Report the amount on Form 8889 and file it with your Form 1040 or Form 1040NR. You may have to pay an additional 20% tax on your taxable distribution.f you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000. For example, if you have self-only coverage, you can contribute up to $4,300 (the contribution limit for self-only coverage ($3,300) plus the additional contribution of $1,000).