 Income tax 2023-2024, health savings account HSA deduction. Get ready and some coffee because we're looking to get the tax man off our back with income tax preparation 2023-2024. Most of this information comes from the instructions for Schedule 1 section of the Form 1040 Instructions Tax Year 2023 as well as instructions for Form 8889 Health Savings Accounts HSAs 2023, which you can find on the IRS website at irs.gov, irs.gov. Looking at the income tax formula, we're focused on line 2, adjustments to income. Remember in the first half of the income tax formula is in essence a funny income statement. Income statements typically having income minus expenses resulting in net income here having income