The Internal Revenue Service is giving employers more advice about the nuts and bolts of running health savings account programs.

The IRS has answered more than 40 HSA questions in Notice 2008-59.

The notice deals with topics such as HSA contributions, HSA distributions and rules for establishing an HSA.

In another section, on eligibility, the IRS says workers who are eligible for Medicare Part D coverage but do not have the coverage can be eligible to participate in an HSA program.

Workers who already are in Medicare cannot be HSA-eligible, the IRS says.

Elsewhere in the notice, the IRS says workers at employers that offer free, on-site clinics that simply provide preventive care and routine care for minor injuries can still be eligible for HSA programs.

Workers who get more extensive employer-sponsored or employer-provided care, such as full-service hospital care, for free or at a very low price, are not eligible to contribute to HSAs, officials say.