A request for relief by separation of liability can only be made:

Before the joint return is filed.

At the time the joint return is filed.

After the joint return is filed.

With an extension of time to file the joint return.

Which of the following statements is a benefit of having a health savings account (HSA)?

An HSA is "portable," and will remain in place even if you change employers or leave the workforce.

Contributions to an HSA made by an employer are included in income.

After-tax contributions to an HSA are deducted from gross income if the taxpayer itemizes deductions.

Contributions to an HSA must be used by the end of the year, plus a short grace period, or they are lost.