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Text of IRS Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 1, 2023 "For use in preparing 2022 returns.... What's New: [1] Telehealth and other remote care services.... [2] Health FSA contribution and carryover for 2023.... [3] Insulin products.... [4] Health FSA contribution and carryover for 2022.... [5] Home testing for COVID-19 and personal protective equipment for preventing spread of COVID-19... [6] Surprise billing for emergency services or air ambulance services." |
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