Notice 2026-05: provides guidance on changes to health savings accounts (HSAs)

[Guidewire]

IRS GuideWire December 09, 2025
News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File	Issue Number:    Notice-2026-05 Notice 2026-05 provides guidance on changes to health savings accounts (HSAs) enacted by Pub. L. 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA). These changes generally expand the availability of HSAs under section 223 of the Internal Revenue Code (the Code). This notice provides questions and answers that address these changes. Notice 2026-05 will be in IRB: 2026-02, dated: January 5, 2026.  Back to Top Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

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