Beginning in Tax Year 2004, a taxpayer could have taken a deduction for contributions to a Health Savings Account. The deduction was limited to the annual deductible on the qualifying high deductible health plan and other criteria.
For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables.
U.S. Department of the Treasury. Internal Revenue Service, Individual Income Tax Filing: Statutory Adjustments: Health Savings Account Deduction [HSADD], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/HSADD, February 20, 2019.