Tax Reports. 1. The Account Owner agrees to provide the Custodian with any information necessary for the Custodian to prepare any report or return required by the IRS. 2. The Custodian agrees to prepare and submit any report or return as prescribed for custodians of an HSA by the IRS. In addition, the Custodian may execute any declarations or certificates pertaining to the HSA that may be required under any tax law (s) or governmental regulation(s) now or hereafter in effect without prior approval of the Account Owner. Custodian shall provide the Account Owner all information regarding the HSA that is under its control as is necessary for the Account Owner to file all required returns, reports, or other documents to the applicable taxing authorities. It is solely the Account Owner’s responsibility to comply with all applicable reporting requirements with respect to the HSA, including any reports required pursuant to Internal Revenue Code Section 223(h).
Appears in 32 contracts
Samples: Health Savings Account Enrollment & Agreement, Health Savings Account Enrollment & Agreement, Health Savings Account (Hsa) Enrollment & Agreement
