Source: U.S. Department of the Treasury. Internal Revenue Service  

Release: SOI Tax Stats - Historical Data Tables  

Units:  Number of Returns, Not Seasonally Adjusted

Frequency:  Annual

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.