While federal tax reporting is standardized, HSA state income tax reporting may vary from from state to state. There are several forms associated with your Comerica HealthReserve that may be required in filing your federal tax return.  These forms may include:
 

			IRS Form 1099-SA
			Form 1099-SA details the distributions made from your Health Savings Account. You may also receive a 1099-SA for each type of distribution you made during the tax year. There are five types of distributions from your Comerica HealthReserve: normal, excess contribution removal, prohibited transaction, disability and death.
				Updated:	April 16, 2008
				File Size:	82 KB
				Download:	Download Form
			IRS Form 5498-SA
			Form 5498-SA details the contributions made to your Health Savings Account in that tax year.
				Updated:	April 16, 2008
				File Size:	85 KB
				Download:	Download Form
			IRS Form 8889
			Form 8889 is required to claim your tax deductible HSA contributions.  This form is filed to the IRS in conjunction with IRS Form 5498-SA.
				Updated:	April 16, 2007
				File Size:	220 KB
				Download:	Download Form
			IRS Form 8853
			Form 8853 is only required by those who are reporting contributions made to an Archer MSA by either themselves or their employer.
				Updated:	April 16, 2008
				File Size:	252 KB
				Download:	Download Form

Individual states may choose to adopt the federal tax guidelines for HSAs, or they may choose to establish their own guidelines.

Please refer to the charts below for HSA tax guidelines of your state²:
 

States Following the Federal Tax Guidelines for HSAs
Arizona	Oregon	Nebraska	Maryland	Idaho
Delaware	Vermont	North Dakota	Minnesota	Kansas
Illinois	Arkansas	Rhode Island	New Mexico	Massachusetts
Kentucky	Georgia	Virginia	Ohio	Mississippi
Missouri	Iowa	Colorado	South Carolina	New York
Montana	Louisiana	Hawaii	West Virginia	Oklahoma
North Carolina	Michigan	Indiana	Connecticut	Utah

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¹ Comerica does not provide tax or legal advice and cannot be held liable for the accuracy of any of the content provided on this site.  Please check with your tax professional, CPA or lawyer prior to acting on any advice found here.