A quarterly magazine from the National Association of Enrolled Agents
Summer 2026 vol.44 no.2
Health Savings Accounts Even Better Post-One Big Beautiful Bill Act
Feature Article

Health Savings Accounts Even Better Post-One Big Beautiful Bill Act

Congress created one of the best tax savings vehicles in 2003. It was not the individual retirement account (IRA). It was not the Roth IRA. It was the health savings account (HSA). The HSA is the only tax-preferred savings... Thomas A. Gorczynski, EA, USTCP

Winter 2025, Feature Article, IRA, health savings account, ROTH IRA, Medicare, HSA, HDHP, High-deductible health plan, individual retirement account, One Big Beautiful Bill Act, OBBBA, Consolidated Omnibus Budget Reconciliation Act, COBRA, §71306, §71307, §71308, direct primary care service arrangement, DPCSA
Health Savings Accounts: An Often-Overlooked Tax Savings
Feature Article

Health Savings Accounts: An Often-Overlooked Tax Savings

For certain taxpayers, such as high-income employees, it is challenging to find ways to reduce federal tax liabilities proactively. Since high-income employees often have sufficient cash to fund out-of-pocket medical expe... Thomas Gorczynski, EA, USTCP

July/Aug 2022, Feature Article, self-employed, healthcare, wealth, IRA, health savings account, adjusted gross income, AGI, HSA, HDHP, High-deductible health plan, Schedule A, §36B
Payroll Taxes in 2021: The Dos and Don’ts
Payroll Corner

Payroll Taxes in 2021: The Dos and Don’ts

Filing payroll taxes accurately takes work, especially when keeping track of changing tax regulations. The following payroll tax tips will help your clients stay compliant. The subject of payroll taxes can be a prickly one for human resources p... Justworks

Sept/Oct 2021, Payroll Corner, payroll, FICA, Social Security, health savings account, Flexible spending account, Medicare, FSA, employer taxes, FUTA, Federal Unemployment Tax Act, Federal Insurance Contributions Act, Form 941, Revenue Procedure 2020-45, HSA, State Unemployment Tax Act, SUTA