Per IRS Publication 969: If employees instruct the trustee of their HSA to transfer funds directly to the trustee of one of their other HSAs, the transfer is not considered a rollover. There is no limit on the number of these transfers. Do not include the amount transferred in income, deduct it as a contribution, or include it as a distribution on Form 8889.
自己找到答案了。只要自己不碰钱，不收支票或者收到银行转账都不算rollover。如果是rollover需要六十天之内存入新账户（和401k rollover到IRA一样）否则要交税，而且一年只能一次。 What is an HSA transfer? A transfer is when account holders complete a transfer form (generally provided by the new administrator) and submit it to the previous administrator. The two administrators cooperate directly to ensure the money is moved between accounts; the account holder does not take possession of the money during this transaction. When utilizing an HSA-to-HSA transfer: You must own both accounts. You are not allowed to receive money from someone else’s HSA – even one belonging to your spouse. The transfer of HSA funds deposited in previous years does not affect your current year contribution limits You can make an unlimited number of transfers in any given year HSA Rollover With an HSA rollover, the process is slightly different than a transfer. In this scenario, you are still funding one HSA with the money from a different HSA. However, instead of the two administrators handling the transfer directly, the account holder receives the funds from the previous administrator to give to the new administrator. HSA Rollover Rules HSA rollover rules are as follows: When you receive funds directly from the custodian or trustee, the IRS considers it a distribution, which may involve additional tax reporting requirements. To avoid paying taxes or penalties, you must deposit the funds into your HSA within 60 days of receipt A rollover contribution is not included in the tax payer’s income, is not deductible, and does not count towards the annual contribution limit HSA rollover can take place once per year, starting on the date the account holder receives a distribution to be rolled over. If you make a rollover distribution on March 1, then you have to wait a full twelve months to March 1 of the following year before you can make another rollover.
还有一句话没看懂：
Per IRS Publication 969: If employees instruct the trustee of their HSA to transfer funds directly to the trustee of one of their other HSAs, the transfer is not considered a rollover. There is no limit on the number of these transfers. Do not include the amount transferred in income, deduct it as a contribution, or include it as a distribution on Form 8889.
谢谢大家，祝节日愉快！
What is an HSA transfer?
A transfer is when account holders complete a transfer form (generally provided by the new administrator) and submit it to the previous administrator. The two administrators cooperate directly to ensure the money is moved between accounts; the account holder does not take possession of the money during this transaction.
When utilizing an HSA-to-HSA transfer:
You must own both accounts. You are not allowed to receive money from someone else’s HSA – even one belonging to your spouse.
The transfer of HSA funds deposited in previous years does not affect your current year contribution limits
You can make an unlimited number of transfers in any given year
HSA Rollover
With an HSA rollover, the process is slightly different than a transfer. In this scenario, you are still funding one HSA with the money from a different HSA. However, instead of the two administrators handling the transfer directly, the account holder receives the funds from the previous administrator to give to the new administrator.
HSA Rollover Rules
HSA rollover rules are as follows:
When you receive funds directly from the custodian or trustee, the IRS considers it a distribution, which may involve additional tax reporting requirements. To avoid paying taxes or penalties, you must deposit the funds into your HSA within 60 days of receipt
A rollover contribution is not included in the tax payer’s income, is not deductible, and does not count towards the annual contribution limit
HSA rollover can take place once per year, starting on the date the account holder receives a distribution to be rolled over. If you make a rollover distribution on March 1, then you have to wait a full twelve months to March 1 of the following year before you can make another rollover.
下一年再把a的rollover到B