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.
1 If you used a distribution from your HSA for qualified medical expenses, you do not pay tax on the distribution, but you do have to report the distribution on IRS Form 8889. 2  Follow the instructions for the form and attach it to your IRS Form 1040.ou cannot deduct contributions that your employer makes to your HSA on your Federal Income Tax Return. Employer contributions to an employeeâs HSA are treated as employer-provided coverage for medical expenses under an accident or health plan and may be excluded from an employeeâs gross income.