I understand the IRS allows a one-time rollover/transfer from an IRA account into an HSA account. My questions regard how this is treated on my 1040 tax filing. If it's done be "rollover", does it go into the "IRA distributions" line (15a) along with a $0 entry into line 15b , the same as if it were a rollover between IRA accounts...? If this is the case, then can I also take the "Health Savings Account deduction" on line 25 in "Adjusted Gross Income" for the amount transferred...? If the funds were moved via a "transfer" rather than a "rollover", which is not documented on lines 15a and 15b (or anywhere on the 1040 at all) as no "distribution" is involved, could the amount still be entered on line 25 as an HSA deduction...? Thanks...!