Which of the following statements are true? (There are multiple correct answers)

1.All punitive damages received by a taxpayer are taxable.

2.Accident and health insurance benefits are not taxable.

3.Withdrawals from an HSA are always excludible from gross income for tax purposes.

4.If a taxpayer deducted medical expenses on a prior return, and later received reimbursement for those expenses, they are taxable to the taxpayer.

5.Long-term care benefits are fully excluded from tax for the recipient.