This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Use Form 8853 to:
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Report Archer MSA contributions (including employer contributions),
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Figure your Archer MSA deduction,
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Report distributions from Archer MSAs or Medicare Advantage MSAs,
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Report taxable payments from long-term care (LTC) insurance contracts, or
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Report taxable accelerated death benefits from a life insurance policy.
Additional information.
See Pub. 969, Health Savings Accounts and Other Tax-Favored Health Plans, for more details on MSAs.
You must file Form 8853 if any of the following applies.
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You (or your employer) made contributions for 2006 to your Archer MSA.
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You are filing a joint return and your spouse (or his or her employer) made contributions for 2006 to your spouse's Archer
MSA.
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You (or your spouse, if filing jointly) received Archer MSA or Medicare Advantage MSA distributions in 2006.
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You (or your spouse, if filing jointly) acquired an interest in an Archer MSA or a Medicare Advantage MSA because of the death
of the
account holder. See Death of Account Holder that begins on this page.
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You (or your spouse, if filing jointly) were a policyholder who received payments under an LTC insurance contract or received
any
accelerated death benefits from a life insurance policy on a per diem or other periodic basis in 2006. See the instructions
for Section C, that begin
on page 5.
