HSA question

[nalawson]

I have a client who wants to roll over 401K into Roth IRA in 2009, but is limited to AGI of 100,000. He believes his AGI in 2009 will be just slightly above that, possibly 110,000. In trying to reduce his AGI he asked my about his HSA account.(we already talked about tradional IRA deduction limits). I noticed on line 25 of the 1040 their is a line for HSA deduction. I do not know much about HSA's and wondered what would cause this deduction? Thanks for any advice.

Nevermind..found it.