how to have Health savings account deduction for tax refund?

I am filling 2006 tax refund form right now. I had to pay $10,000 insurance fee in 2005 (It is required). The $10,000 insurance fee, however, was involved my gross income. I thought that I should not pay tax for the fee. Would you kindly let me how to deal with the fee when I file the tax form?

Also, could you please tell me how to have Health Saving Account Deduction?

Your response would be great appreciated.