### Question
How is the "testing period" defined?


### Answer
The term **testing period** is defined in *26 U.S.C. § 106* as follows -

> the period beginning with the month in which the qualified HSA distribution is contributed to the health savings account and ending on the last day of the 12th month following such month

#### Citation:
  - *26 U.S.C. § 106*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

