IRS Publications Resource List

Financial professionals that administer IRAs, HSAs, and other tax-advantaged accounts need to know the current rules, contribution limits, eligibility requirements, and reporting responsibilities. The IRS provides a suite of publications that serve as resource tools for financial organizations and individuals.

Below is a curated list of IRS publications most relevant to those who work with IRAs, HSAs, Coverdell ESAs, and qualified retirement plans.

Publication 502 – Medical and Dental Expenses

Details the types of qualified medical and dental expenses that are deductible on Schedule A, Itemized Deductions (Form 1040). This is especially useful for HSA administrators and HSA owners.

Publication 560 – Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)

Outlines the rules for establishing and administering SEP plans and SIMPLE IRA plans. Ideal for organizations that offer retirement plan services to small businesses and self-employed clients.

Publication 590-A – Contributions to Individual Retirement Arrangements (IRAs)

Focuses on IRA contribution rules—including income eligibility, contribution limits, and deductibility of Traditional IRA contributions.

Publication 590-B – Distributions from Individual Retirement Arrangements (IRAs)

Covers IRA distributions—including required minimum distributions, early withdrawal rules, rollover guidelines, and beneficiary distribution options.

Publication 969 – Health Savings Accounts and Other Tax-Favored Health Plans

Provides guidance on HSAs, FSAs, HRAs, and Archer MSAs—including eligibility, contribution limits, and tax treatment of distributions. This is a go-to IRS resource for HSAs.

Publication 970 – Tax Benefits for Education

Explains the tax benefits available for education-related expenses—including the American Opportunity Credit, Lifetime Learning Credit, and rules for using 529 plans and Coverdell ESAs.

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