Tax Facts

415 / Can an individual’s interest in a Health Savings Account (HSA) be transferred as part of a divorce or separation?

Yes.



An individual’s interest in an HSA may be transferred without income taxation from one spouse to another or from a spouse to a former spouse if the transfer is made under a divorce or separation instrument described in IRC Section 71(b)(2)(A). Following this kind of transfer, an interest in an HSA is treated as an interest of a transferee spouse.1






1.     IRC § 223(f)(7).

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