Are there any existing IRS reporting requirements for medical insurers related to HSA eligibilty? In other words does the IRS have any method short of an audit to know whether a person's medical insurance is a high-deductable plan or not? If there's no insurer reporting requirement (for 2012), does that change in 2013/2014 via AFA/Obama care?
Note I'm not trying to foster illegal activity. I actually have a client that contributed the max to an HSA and in 2012 and took the deduction. The account is not maintained by her employer or insurer (the trustee is a local bank). The client thought she had a high deductable insurance plan, but found out recently that she was actually covered by a non-eligible plan. Of course the proper advice is to correct the error, but a reasonable question she had (tranformed a bit by me for clarity) is whether or not there is some automated system, e.g. like the way 1099's are automatically checked against income, to verify HSA eligibility such that she will be getting a demand letter from the IRS at some point if she doesn't take care of the mistake in a timely manner.