Did you know that if you had an HSA established in 2009, that you can still contribute to your HSA for the calendar year 2009 and take the full amount of your contribution as a deduction?  If you are insuring your family, that is $5950 right off the top of your gross income.   So, for example your adjusted gross income was  $40,000 for last year, you coud subtract $5950, leaving you with $34,050 on which you would owe federal income tax.  If you insuring  just yourself, you can still contribute up to $3,000 before April 15 and reduce your tax liability by that much.

So,  if you have an HSA and have not taken advantage of this generous tax deduction, try to see if you can find some money and fund that HSA.  It’s not to late to take full advantage of your HSA’s tax benefits for last year.