2001 Tax Help Archives  

Publication 969 2001 Tax Year

Introduction

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

This publication explains Archer MSAs and introduces Medicare+Choice MSAs. Archer MSAs were created to help self-employed individuals and employees of certain small employers meet the medical care costs of the account holder, the account holder's spouse, or dependent(s).

A Medicare+Choice MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is eligible for Medicare. No Medicare+Choice MSAs have been established as of the revision date of this publication.

Archer MSAs and Medicare+Choice MSAs are "pilot projects" scheduled to end December 31, 2002.

You do not need IRS approval to start your Archer MSA. Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, and attach it to your Form 1040 each year you (or your spouse if you file jointly) have Archer MSA contributions or distributions.

You will have to file Form 1040, not Form 1040A or Form 1040EZ.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your area code and daytime phone number in your correspondence.

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