Line 3 Limitation Chart and Worksheet. Summary: This flowchart is used to determine the amount of deductible limitation for each month. After calculating the amount
for each month
in 2006, enter the amount on the line for that month in the worksheet, add them all together and divide by 12 to receive the
limitation amount to be
entered on line 3 of Form 8889.Start. This is the starting of the flowchart.Decision (1). Were you enrolled in Medicare for the month?
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IF Yes Continue To Process (a)
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IF No Continue To Decision (2)
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Process (a). Enter 0 on the line below for the month.
Decision (2). Were you an eligible individual (see page 1 of the instructions) on the first day of the month?
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IF Yes Continue To Decision (3)
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IF No Continue To Process (a)
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Decision (3). What type of coverage did your High Deductible Health Plan provide on the first day of the month (see the instructions for
items (1) through
(3) on this page)?
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IF Self-only coverage Continue To Process (b)
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IF Family coverage Continue To Process (c)
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Process (b). Enter annual deductible (must be at least $1,050 but not more than $2,700) on the line below for the month. If you were age
55 or older at the
end of 2006, increase this amount by $700.
Process (c). Enter annual deductible (must be at least $2,100 but not more than $5,450) on the line below for the month. If, at the end
of 2006, you were
unmarried and age 55 or older, increase this amount by $700.
End. This is the ending of the flowchart.
