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IRS Corrects Recent HSA Guidance.

SEP. 7, 2004

Announcement 2004-67; 2004-2 C.B. 459

DATED SEP. 7, 2004
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For Notice 2004-2, 2004-2 C.B. 269, see Doc 2003-26905 or

    2003 TNT 246-5.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2004-17756
  • Tax Analysts Electronic Citation
    2004 TNT 173-6
Citations: Announcement 2004-67; 2004-2 C.B. 459

Announcement 2004-67

PURPOSE

This document contains corrections to A-14 in Notice 2004-2, 2004-2 C.B. 269, relating to Health Savings Accounts. As published, A-14 of the notice contains errors that may prove to be misleading and are in need of clarification.

CORRECTIONS

The last sentence in A-14 of Notice 2004-2 which currently reads, "After an individual has attained age 65 (the Medicare eligibility age), contributions, including catch-up contributions, cannot be made to an individual's HSA", is corrected to read as follows: "After an individual has attained age 65 and becomes enrolled in Medicare benefits, contributions, including catch-up contributions, cannot be made to an individual's HSA." Additionally, the terms "becomes eligible for" in the first sentence of the Example in A-14 of Notice 2004-2 are replaced by "becomes enrolled in".

FOR FURTHER INFORMATION

 

CONTACT:

 

 

Shoshanna Tanner at (202) 622-6080 (not a toll-free number).
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For Notice 2004-2, 2004-2 C.B. 269, see Doc 2003-26905 or

    2003 TNT 246-5.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2004-17756
  • Tax Analysts Electronic Citation
    2004 TNT 173-6
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