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The Health Savings Account (HSA) Distribution Form is designed to assist you in selecting an HSA distribution reason and method. Applicable law or policies of the HSA custodian/trustee may require additional documentation. A separate distributionform must be completed for each distributionreason. It is in your best interest to seek the
Below the Line. Below-the-line deductions are itemized deductions you can claim after you've calculated your adjusted gross income. You claim these deductions on Schedule A, form 1040, and report them on page 2 of your 1040 to reduce your adjusted gross income down to your taxable income.