You can contribute to a Health Savings Account(HSA) in several ways:
Regular Contributions
The total amount you may contribute to an HSA for any taxable year cannot exceed the applicable limit for that year. In addition, if you are age 55 or older by the end of the taxable year, you are eligible to make additional catch-up contributions to your HSA for that year. Qualified HSA funding distributions taken from your IRA and directly deposited to your HSA are also reported as regular HSA contributions. Refer to IRS publication 969, Health Savings Accounts and other Tax-Favored Health Plans, for more information. This publication is available from your local IRS office, on the IRS Internet Website at www.irs.com
Transfers
A transfer is a non-reportable, nontaxable movement of assets between similar types of retirement plans. Generally, assets are moved directly from one custodian to another custodian without the HSA owner taking receipt of the funds.
Rollover Contributions
A rollover is a tax-free movement of assets between plans, but unlike a transfer, the transaction is reportable: the distribution is reported to the IRS and the IRA owner on IRS Form 1099-SA, and the contribution on IRS Form 5498-SA. An HSA owner may complete one rollover contribution per HSA within a 12-month period. The main difference between a rollover and a transfer is that, unlike a transfer, the HSA owner takes receipt of the assets for up to 60 days before reinvesting in a new plan.