If you made contributions to a health savings account (HSA), you may be able to take a deduction as an adjustment to income. You may establish and contribute to an HSA if you are covered by a high-deductible health plan. Amounts contributed to an HSA belong to you and are
completely portable. Every year the money not spent stays in the account and earnings accumulate tax- free, just like an IRA. Unused amounts remain available for later years (unlike amounts in Flexible Spending Arrangements that are forfeited if not used by the end of the year).