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File for 2011 taxes Publication 969 - Main Content Table of Contents Health Savings Accounts (HSAs)Qualifying for an HSA Contributions to an HSA Distributions From an HSA Balance in an HSA Death of HSA Holder Filing Form 8889 Employer Participation Medical Savings Accounts (MSAs)Archer MSAs Contributions to an MSA Distributions From an MSA Balance in an Archer MSA Death of the Archer MSA Holder Filing Form 8853 Employer Participation Medicare Advantage MSAs Flexible Spending Arrangements (FSAs)Qualifying for an FSA Contributions to an FSA Distributions From an FSA Balance in an FSA Employer Participation Health Reimbursement Arrangements (HRAs)Qualifying for an HRA Contributions to an HRA Distributions From an HRA Balance in an HRA Employer Participation How To Get Tax HelpLow Income Taxpayer Clinics Health Savings Accounts (HSAs) A health savings account (HSA) is a tax-exempt trust or custodial account you set up with a qualified HSA trustee to pay or reimburse certain medical expenses you incur. File for 2011 taxes You must be an eligible individual to qualify for an HSA. File for 2011 taxes No permission or authorization from the IRS is necessary to establish an HSA. File for 2011 taxes You set up an HSA with a trustee. File for 2011 taxes A qualified HSA trustee can be a bank, an insurance company, or anyone already approved by the IRS to be a trustee of individual retirement arrangements (IRAs) or Archer MSAs. File for 2011 taxes The HSA can be established through a trustee that is different from your health plan provider. File for 2011 taxes Your employer may already have some information on HSA trustees in your area. File for 2011 taxes If you have an Archer MSA, you can generally roll it over into an HSA tax free. File for 2011 taxes See Rollovers, later. File for 2011 taxes What are the benefits of an HSA?   You may enjoy several benefits from having an HSA. File for 2011 taxes You can claim a tax deduction for contributions you, or someone other than your employer, make to your HSA even if you do not itemize your deductions on Form 1040. File for 2011 taxes Contributions to your HSA made by your employer (including contributions made through a cafeteria plan) may be excluded from your gross income. File for 2011 taxes The contributions remain in your account until you use them. File for 2011 taxes The interest or other earnings on the assets in the account are tax free. File for 2011 taxes Distributions may be tax free if you pay qualified medical expenses. File for 2011 taxes See Qualified medical expenses , later. File for 2011 taxes An HSA is “portable. File for 2011 taxes ” It stays with you if you change employers or leave the work force. File for 2011 taxes Qualifying for an HSA To be an eligible individual and qualify for an HSA, you must meet the following requirements. File for 2011 taxes You must be covered under a high deductible health plan (HDHP), described later, on the first day of the month. File for 2011 taxes You have no other health coverage except what is permitted under Other health coverage , later. File for 2011 taxes You are not enrolled in Medicare. File for 2011 taxes You cannot be claimed as a dependent on someone else's 2013 tax return. File for 2011 taxes Under the last-month rule, you are considered to be an eligible individual for the entire year if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers). File for 2011 taxes If you meet these requirements, you are an eligible individual even if your spouse has non-HDHP family coverage, provided your spouse's coverage does not cover you. File for 2011 taxes If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an HSA contribution. File for 2011 taxes This is true even if the other person does not actually claim your exemption. File for 2011 taxes Each spouse who is an eligible individual who wants an HSA must open a separate HSA. File for 2011 taxes You cannot have a joint HSA. File for 2011 taxes High deductible health plan (HDHP). File for 2011 taxes   An HDHP has: A higher annual deductible than typical health plans, and A maximum limit on the sum of the annual deductible and out-of-pocket medical expenses that you must pay for covered expenses. File for 2011 taxes Out-of-pocket expenses include copayments and other amounts, but do not include premiums. File for 2011 taxes   An HDHP may provide preventive care benefits without a deductible or with a deductible less than the minimum annual deductible. File for 2011 taxes Preventive care includes, but is not limited to, the following. File for 2011 taxes Periodic health evaluations, including tests and diagnostic procedures ordered in connection with routine examinations, such as annual physicals. File for 2011 taxes Routine prenatal and well-child care. File for 2011 taxes Child and adult immunizations. File for 2011 taxes Tobacco cessation programs. File for 2011 taxes Obesity weight-loss programs. File for 2011 taxes Screening services. File for 2011 taxes This includes screening services for the following: Cancer. File for 2011 taxes Heart and vascular diseases. File for 2011 taxes Infectious diseases. File for 2011 taxes Mental health conditions. File for 2011 taxes Substance abuse. File for 2011 taxes Metabolic, nutritional, and endocrine conditions. File for 2011 taxes Musculoskeletal disorders. File for 2011 taxes Obstetric and gynecological conditions. File for 2011 taxes Pediatric conditions. File for 2011 taxes Vision and hearing disorders. File for 2011 taxes For more information on screening services, see Notice 2004-23, 2004-15 I. File for 2011 taxes R. File for 2011 taxes B. File for 2011 taxes 725 available at www. File for 2011 taxes irs. File for 2011 taxes gov/irb/2004-15_IRB/ar10. File for 2011 taxes html. File for 2011 taxes     The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2013. File for 2011 taxes      Self-only coverage Family coverage Minimum annual deductible $1,250 $2,500 Maximum annual deductible and other out-of-pocket expenses* $6,250 $12,500 * This limit does not apply to deductibles and expenses for out-of-network services if the plan uses a network of providers. File for 2011 taxes Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. File for 2011 taxes    The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2014. File for 2011 taxes      Self-only coverage Family coverage Minimum annual deductible $1,250 $2,500 Maximum annual deductible and other out-of-pocket expenses* $6,350 $12,700 * This limit does not apply to deductibles and expenses for out-of-network services if the plan uses a network of providers. File for 2011 taxes Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. File for 2011 taxes   Self-only HDHP coverage is an HDHP covering only an eligible individual. File for 2011 taxes Family HDHP coverage is an HDHP covering an eligible individual and at least one other individual (whether or not that individual is an eligible individual). File for 2011 taxes Example. File for 2011 taxes An eligible individual and his dependent child are covered under an “employee plus one” HDHP offered by the individual's employer. File for 2011 taxes This is family HDHP coverage. File for 2011 taxes Family plans that do not meet the high deductible rules. File for 2011 taxes   There are some family plans that have deductibles for both the family as a whole and for individual family members. File for 2011 taxes Under these plans, if you meet the individual deductible for one family member, you do not have to meet the higher annual deductible amount for the family. File for 2011 taxes If either the deductible for the family as a whole or the deductible for an individual family member is less than the minimum annual deductible for family coverage, the plan does not qualify as an HDHP. File for 2011 taxes Example. File for 2011 taxes You have family health insurance coverage in 2013. File for 2011 taxes The annual deductible for the family plan is $3,500. File for 2011 taxes This plan also has an individual deductible of $1,500 for each family member. File for 2011 taxes The plan does not qualify as an HDHP because the deductible for an individual family member is less than the minimum annual deductible ($2,500) for family coverage. File for 2011 taxes Other health coverage. File for 2011 taxes   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. File for 2011 taxes However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. File for 2011 taxes    You can have additional insurance that provides benefits only for the following items. File for 2011 taxes Liabilities incurred under workers' compensation laws, tort liabilities, or liabilities related to ownership or use of property. File for 2011 taxes A specific disease or illness. File for 2011 taxes A fixed amount per day (or other period) of hospitalization. File for 2011 taxes   You can also have coverage (whether provided through insurance or otherwise) for the following items. File for 2011 taxes Accidents. File for 2011 taxes Disability. File for 2011 taxes Dental care. File for 2011 taxes Vision care. File for 2011 taxes Long-term care. File for 2011 taxes    Plans in which substantially all of the coverage is through the items listed earlier are not HDHPs. File for 2011 taxes For example, if your plan provides coverage substantially all of which is for a specific disease or illness, the plan is not an HDHP for purposes of establishing an HSA. File for 2011 taxes Prescription drug plans. File for 2011 taxes   You can have a prescription drug plan, either as part of your HDHP or a separate plan (or rider), and qualify as an eligible individual if the plan does not provide benefits until the minimum annual deductible of the HDHP has been met. File for 2011 taxes If you can receive benefits before that deductible is met, you are not an eligible individual. File for 2011 taxes Other employee health plans. File for 2011 taxes   An employee covered by an HDHP and a health FSA or an HRA that pays or reimburses qualified medical expenses generally cannot make contributions to an HSA. File for 2011 taxes Health FSAs and HRAs are discussed later. File for 2011 taxes   However, an employee can make contributions to an HSA while covered under an HDHP and one or more of the following arrangements. File for 2011 taxes Limited-purpose health FSA or HRA. File for 2011 taxes These arrangements can pay or reimburse the items listed earlier under Other health coverage except long-term care. File for 2011 taxes Also, these arrangements can pay or reimburse preventive care expenses because they can be paid without having to satisfy the deductible. File for 2011 taxes Suspended HRA. File for 2011 taxes Before the beginning of an HRA coverage period, you can elect to suspend the HRA. File for 2011 taxes The HRA does not pay or reimburse, at any time, the medical expenses incurred during the suspension period except preventive care and items listed under Other health coverage. File for 2011 taxes When the suspension period ends, you are no longer eligible to make contributions to an HSA. File for 2011 taxes Post-deductible health FSA or HRA. File for 2011 taxes These arrangements do not pay or reimburse any medical expenses incurred before the minimum annual deductible amount is met. File for 2011 taxes The deductible for these arrangements does not have to be the same as the deductible for the HDHP, but benefits may not be provided before the minimum annual deductible amount is met. File for 2011 taxes Retirement HRA. File for 2011 taxes This arrangement pays or reimburses only those medical expenses incurred after retirement. File for 2011 taxes After retirement you are no longer eligible to make contributions to an HSA. File for 2011 taxes Health FSA – grace period. File for 2011 taxes   Coverage during a grace period by a general purpose health FSA is allowed if the balance in the health FSA at the end of its prior year plan is zero. File for 2011 taxes See Flexible Spending Arrangements (FSAs) , later. File for 2011 taxes Contributions to an HSA Any eligible individual can contribute to an HSA. File for 2011 taxes For an employee's HSA, the employee, the employee's employer, or both may contribute to the employee's HSA in the same year. File for 2011 taxes For an HSA established by a self-employed (or unemployed) individual, the individual can contribute. File for 2011 taxes Family members or any other person may also make contributions on behalf of an eligible individual. File for 2011 taxes Contributions to an HSA must be made in cash. File for 2011 taxes Contributions of stock or property are not allowed. File for 2011 taxes Limit on Contributions The amount you or any other person can contribute to your HSA depends on the type of HDHP coverage you have, your age, the date you become an eligible individual, and the date you cease to be an eligible individual. File for 2011 taxes For 2013, if you have self-only HDHP coverage, you can contribute up to $3,250. File for 2011 taxes If you have family HDHP coverage, you can contribute up to $6,450. File for 2011 taxes For 2014, if you have self-only HDHP coverage, you can contribute up to $3,300. File for 2011 taxes If you have family HDHP coverage you can contribute up to $6,550. File for 2011 taxes If you were, or were considered (under the last-month rule, discussed later), an eligible individual for the entire year and did not change your type of coverage, you can contribute the full amount based on your type of coverage. File for 2011 taxes However, if you were not an eligible individual for the entire year or changed your coverage during the year, your contribution limit is the greater of: The limitation shown on the Line 3 Limitation Chart and Worksheetin the Instructions for Form 8889, Health Savings Accounts (HSAs), or The maximum annual HSA contribution based on your HDHP coverage (self-only or family) on the first day of the last month of your tax year. File for 2011 taxes If you had family HDHP coverage on the first day of the last month of your tax year, your contribution limit for 2013 is $6,450 even if you changed coverage during the year. File for 2011 taxes Last-month rule. File for 2011 taxes   Under the last-month rule, if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers), you are considered an eligible individual for the entire year. File for 2011 taxes You are treated as having the same HDHP coverage for the entire year as you had on the first day of the last month. File for 2011 taxes Testing period. File for 2011 taxes   If contributions were made to your HSA based on you being an eligible individual for the entire year under the last-month rule, you must remain an eligible individual during the testing period. File for 2011 taxes For the last-month rule, the testing period begins with the last month of your tax year and ends on the last day of the 12th month following that month. File for 2011 taxes For example, December 1, 2013, through December 31, 2014. File for 2011 taxes   If you fail to remain an eligible individual during the testing period, other than because of death or becoming disabled, you will have to include in income the total contributions made to your HSA that would not have been made except for the last-month rule. File for 2011 taxes You include this amount in your income in the year in which you fail to be an eligible individual. File for 2011 taxes This amount is also subject to a 10% additional tax. File for 2011 taxes The income and additional tax are shown on Form 8889, Part III. File for 2011 taxes Example 1. File for 2011 taxes Chris, age 53, becomes an eligible individual on December 1, 2013. File for 2011 taxes He has family HDHP coverage on that date. File for 2011 taxes Under the last-month rule, he contributes $6,450 to his HSA. File for 2011 taxes Chris fails to be an eligible individual in June 2014. File for 2011 taxes Because Chris did not remain an eligible individual during the testing period (December 1, 2013, through December 31, 2014), he must include in his 2014 income the contributions made in 2013 that would not have been made except for the last-month rule. File for 2011 taxes Chris uses the worksheet in the Form 8889 instructions to determine this amount. File for 2011 taxes January -0- February -0- March -0- April -0- May -0- June -0- July -0- August -0- September -0- October -0- November -0- December $6,450. File for 2011 taxes 00 Total for all months $6,450. File for 2011 taxes 00 Limitation. File for 2011 taxes Divide the total by 12 $537. File for 2011 taxes 50 Chris would include $5,912. File for 2011 taxes 50 ($6,450. File for 2011 taxes 00 – $537. File for 2011 taxes 50) in his gross income on his 2014 tax return. File for 2011 taxes Also, a 10% additional tax applies to this amount. File for 2011 taxes Example 2. File for 2011 taxes Erika, age 39, has self-only HDHP coverage on January 1, 2013. File for 2011 taxes Erika changes to family HDHP coverage on November 1, 2013. File for 2011 taxes Because Erika has family HDHP coverage on December 1, 2013, she contributes $6,450 for 2013. File for 2011 taxes Erika fails to be an eligible individual in March 2014. File for 2011 taxes Because she did not remain an eligible individual during the testing period (December 1, 2013, through December 31, 2014), she must include in income the contribution made that would not have been made except for the last-month rule. File for 2011 taxes Erika uses the worksheet in the Form 8889 instructions to determine this amount. File for 2011 taxes January $3,250. File for 2011 taxes 00 February $3,250. File for 2011 taxes 00 March $3,250. File for 2011 taxes 00 April $3,250. File for 2011 taxes 00 May $3,250. File for 2011 taxes 00 June $3,250. File for 2011 taxes 00 July $3,250. File for 2011 taxes 00 August $3,250. File for 2011 taxes 00 September $3,250. File for 2011 taxes 00 October $3,250. File for 2011 taxes 00 November $6,450. File for 2011 taxes 00 December $6,450. File for 2011 taxes 00 Total for all months $45,400. File for 2011 taxes 00 Limitation. File for 2011 taxes Divide the total by 12 $3,783. File for 2011 taxes 34 Erika would include $2,666. File for 2011 taxes 67 ($6,450 – $3,783. File for 2011 taxes 34) in her gross income on her 2014 tax return. File for 2011 taxes Also, a 10% additional tax applies to this amount. File for 2011 taxes Additional contribution. File for 2011 taxes   If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000. File for 2011 taxes For example, if you have self-only coverage, you can contribute up to $4,250 (the contribution limit for self-only coverage ($3,250) plus the additional contribution of $1,000). File for 2011 taxes However, see Enrolled in Medicare , later. File for 2011 taxes If you have more than one HSA in 2013, your total contributions to all the HSAs cannot be more than the limits discussed earlier. File for 2011 taxes Reduction of contribution limit. File for 2011 taxes   You must reduce the amount that can be contributed (including any additional contribution) to your HSA by the amount of any contribution made to your Archer MSA (including employer contributions) for the year. File for 2011 taxes A special rule applies to married people, discussed next, if each spouse has family coverage under an HDHP. File for 2011 taxes Rules for married people. File for 2011 taxes   If either spouse has family HDHP coverage, both spouses are treated as having family HDHP coverage. File for 2011 taxes If each spouse has family coverage under a separate plan, the contribution limit for 2013 is $6,450. File for 2011 taxes You must reduce the limit on contributions, before taking into account any additional contributions, by the amount contributed to both spouses' Archer MSAs. File for 2011 taxes After that reduction, the contribution limit is split equally between the spouses unless you agree on a different division. File for 2011 taxes The rules for married people apply only if both spouses are eligible individuals. File for 2011 taxes If both spouses are 55 or older and not enrolled in Medicare, each spouse's contribution limit is increased by the additional contribution. File for 2011 taxes If both spouses meet the age requirement, the total contributions under family coverage cannot be more than $8,450. File for 2011 taxes Each spouse must make the additional contribution to his or her own HSA. File for 2011 taxes Example. File for 2011 taxes For 2013, Mr. File for 2011 taxes Auburn and his wife are both eligible individuals. File for 2011 taxes They each have family coverage under separate HDHPs. File for 2011 taxes Mr. File for 2011 taxes Auburn is 58 years old and Mrs. File for 2011 taxes Auburn is 53. File for 2011 taxes Mr. File for 2011 taxes and Mrs. File for 2011 taxes Auburn can split the family contribution limit ($6,450) equally or they can agree on a different division. File for 2011 taxes If they split it equally, Mr. File for 2011 taxes Auburn can contribute $4,225 to an HSA (one-half the maximum contribution for family coverage ($3,225) + $1,000 additional contribution) and Mrs. File for 2011 taxes Auburn can contribute $3,225 to an HSA. File for 2011 taxes Employer contributions. File for 2011 taxes   You must reduce the amount you, or any other person, can contribute to your HSA by the amount of any contributions made by your employer that are excludable from your income. File for 2011 taxes This includes amounts contributed to your account by your employer through a cafeteria plan. File for 2011 taxes Enrolled in Medicare. File for 2011 taxes   Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. File for 2011 taxes Example. File for 2011 taxes You turned age 65 in July 2013 and enrolled in Medicare. File for 2011 taxes You had an HDHP with self-only coverage and are eligible for an additional contribution of $1,000. File for 2011 taxes Your contribution limit is $2,125 ($4,250 × 6 ÷ 12). File for 2011 taxes Qualified HSA funding distribution. File for 2011 taxes   A qualified HSA funding distribution may be made from your traditional IRA or Roth IRA to your HSA. File for 2011 taxes This distribution cannot be made from an ongoing SEP IRA or SIMPLE IRA. File for 2011 taxes For this purpose, a SEP IRA or SIMPLE IRA is ongoing if an employer contribution is made for the plan year ending with or within your tax year in which the distribution would be made. File for 2011 taxes   The maximum qualified HSA funding distribution depends on the HDHP coverage (self-only or family) you have on the first day of the month in which the contribution is made and your age as of the end of the tax year. File for 2011 taxes The distribution must be made directly by the trustee of the IRA to the trustee of the HSA. File for 2011 taxes The distribution is not included in your income, is not deductible, and reduces the amount that can be contributed to your HSA. File for 2011 taxes The qualified HSA funding distribution is shown on Form 8889 for the year in which the distribution is made. File for 2011 taxes   You can make only one qualified HSA funding distribution during your lifetime. File for 2011 taxes However, if you make a distribution during a month when you have self-only HDHP coverage, you can make another qualified HSA funding distribution in a later month in that tax year if you change to family HDHP coverage. File for 2011 taxes The total qualified HSA funding distribution cannot be more than the contribution limit for family HDHP coverage plus any additional contribution to which you are entitled. File for 2011 taxes Example. File for 2011 taxes In 2013, you are an eligible individual, age 57, with self-only HDHP coverage. File for 2011 taxes You can make a qualified HSA funding distribution of $4,250 ($3,250 plus $1,000 additional contribution). File for 2011 taxes Funding distribution – testing period. File for 2011 taxes   You must remain an eligible individual during the testing period. File for 2011 taxes For a qualified HSA funding distribution, the testing period begins with the month in which the qualified HSA funding distribution is contributed and ends on the last day of the 12th month following that month. File for 2011 taxes For example, if a qualified HSA funding distribution is contributed to your HSA on August 10, 2013, your testing period begins in August 2013, and ends on August 31, 2014. File for 2011 taxes   If you fail to remain an eligible individual during the testing period, other than because of death or becoming disabled, you will have to include in income the qualified HSA funding distribution. File for 2011 taxes You include this amount in income in the year in which you fail to be an eligible individual. File for 2011 taxes This amount is also subject to a 10% additional tax. File for 2011 taxes The income and the additional tax are shown on Form 8889, Part III. File for 2011 taxes   Each qualified HSA funding distribution allowed has its own testing period. File for 2011 taxes For example, you are an eligible individual, age 45, with self-only HDHP coverage. File for 2011 taxes On June 18, 2013, you make a qualified HSA funding distribution of $3,250. File for 2011 taxes On July 27, 2013, you enroll in family HDHP coverage and on August 17, 2013, you make a qualified HSA funding distribution of $3,200. File for 2011 taxes Your testing period for the first distribution begins in June 2013 and ends on June 30, 2014. File for 2011 taxes Your testing period for the second distribution begins in August 2013 and ends on August 31, 2014. File for 2011 taxes   The testing period rule that applies under the last-month rule (discussed earlier) does not apply to amounts contributed to an HSA through a qualified HSA funding distribution. File for 2011 taxes If you remain an eligible individual during the entire funding distribution testing period, then no amount of that distribution is included in income and will not be subject to the additional tax for failing to meet the last-month rule testing period. File for 2011 taxes Rollovers A rollover contribution is not included in your income, is not deductible, and does not reduce your contribution limit. File for 2011 taxes Archer MSAs and other HSAs. File for 2011 taxes   You can roll over amounts from Archer MSAs and other HSAs into an HSA. File for 2011 taxes You do not have to be an eligible individual to make a rollover contribution from your existing HSA to a new HSA. File for 2011 taxes Rollover contributions do not need to be in cash. File for 2011 taxes Rollovers are not subject to the annual contribution limits. File for 2011 taxes   You must roll over the amount within 60 days after the date of receipt. File for 2011 taxes You can make only one rollover contribution to an HSA during a 1-year period. File for 2011 taxes Note. File for 2011 taxes If you instruct the trustee of your HSA to transfer funds directly to the trustee of another of your HSAs, the transfer is not considered a rollover. File for 2011 taxes There is no limit on the number of these transfers. File for 2011 taxes Do not include the amount transferred in income, deduct it as a contribution, or include it as a distribution on Form 8889. File for 2011 taxes When To Contribute You can make contributions to your HSA for 2013 until April 15, 2014. File for 2011 taxes If you fail to be an eligible individual during 2013, you can still make contributions, up until April 15, 2014, for the months you were an eligible individual. File for 2011 taxes Your employer can make contributions to your HSA between January 1, 2014, and April 15, 2014, that are allocated to 2013. File for 2011 taxes Your employer must notify you and the trustee of your HSA that the contribution is for 2013. File for 2011 taxes The contribution will be reported on your 2014 Form W-2. File for 2011 taxes Reporting Contributions on Your Return Contributions made by your employer are not included in your income. File for 2011 taxes Contributions to an employee's account by an employer using the amount of an employee's salary reduction through a cafeteria plan are treated as employer contributions. File for 2011 taxes Generally, you can claim contributions you made and contributions made by any other person, other than your employer, on your behalf, as an adjustment to income. File for 2011 taxes Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. File for 2011 taxes The contributions are treated as a distribution of money and are not included in the partner's gross income. File for 2011 taxes Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are deductible by the partnership and includible in the partner's gross income. File for 2011 taxes In both situations, the partner can deduct the contribution made to the partner's HSA. File for 2011 taxes Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are deductible by the S corporation and includible in the shareholder-employee's gross income. File for 2011 taxes The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. File for 2011 taxes Form 8889. File for 2011 taxes   Report all contributions to your HSA on Form 8889 and file it with your Form 1040 or Form 1040NR. File for 2011 taxes You should include all contributions made for 2013, including those made by April 15, 2014, that are designated for 2013. File for 2011 taxes Contributions made by your employer and qualified HSA funding distributions are also shown on the form. File for 2011 taxes   You should receive Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, from the trustee showing the amount contributed to your HSA during the year. File for 2011 taxes Your employer's contributions also will be shown in box 12 of Form W-2, Wage and Tax Statement, with code W. File for 2011 taxes Follow the instructions for Form 8889. File for 2011 taxes Report your HSA deduction on Form 1040 or Form 1040NR. File for 2011 taxes Excess contributions. File for 2011 taxes   You will have excess contributions if the contributions to your HSA for the year are greater than the limits discussed earlier. File for 2011 taxes Excess contributions are not deductible. File for 2011 taxes Excess contributions made by your employer are included in your gross income. File for 2011 taxes If the excess contribution is not included in box 1 of Form W-2, you must report the excess as “Other income” on your tax return. File for 2011 taxes   Generally, you must pay a 6% excise tax on excess contributions. File for 2011 taxes See Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. File for 2011 taxes The excise tax applies to each tax year the excess contribution remains in the account. File for 2011 taxes   You may withdraw some or all of the excess contributions and not pay the excise tax on the amount withdrawn if you meet the following conditions. File for 2011 taxes You withdraw the excess contributions by the due date, including extensions, of your tax return for the year the contributions were made. File for 2011 taxes You withdraw any income earned on the withdrawn contributions and include the earnings in “Other income” on your tax return for the year you withdraw the contributions and earnings. File for 2011 taxes If you fail to remain an eligible individual during any of the testing periods, discussed earlier, the amount you have to include in income is not an excess contribution. File for 2011 taxes If you withdraw any of those amounts, the amount is treated the same as any other distribution from an HSA, discussed later. File for 2011 taxes Deducting an excess contribution in a later year. File for 2011 taxes   You may be able to deduct excess contributions for previous years that are still in your HSA. File for 2011 taxes The excess contribution you can deduct for the current year is the lesser of the following two amounts. File for 2011 taxes Your maximum HSA contribution limit for the year minus any amounts contributed to your HSA for the year. File for 2011 taxes The total excess contributions in your HSA at the beginning of the year. File for 2011 taxes   Amounts contributed for the year include contributions by you, your employer, and any other person. File for 2011 taxes They also include any qualified HSA funding distribution made to your HSA. File for 2011 taxes Any excess contribution remaining at the end of a tax year is subject to the excise tax. File for 2011 taxes See Form 5329. File for 2011 taxes Distributions From an HSA You will generally pay medical expenses during the year without being reimbursed by your HDHP until you reach the annual deductible for the plan. File for 2011 taxes When you pay medical expenses during the year that are not reimbursed by your HDHP, you can ask the trustee of your HSA to send you a distribution from your HSA. File for 2011 taxes You can receive tax-free distributions from your HSA to pay or be reimbursed for qualified medical expenses you incur after you establish the HSA. File for 2011 taxes If you receive distributions for other reasons, the amount you withdraw will be subject to income tax and may be subject to an additional 20% tax. File for 2011 taxes You do not have to make distributions from your HSA each year. File for 2011 taxes If you are no longer an eligible individual, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. File for 2011 taxes Generally, a distribution is money you get from your health savings account. File for 2011 taxes Your total distributions include amounts paid with a debit card that restricts payments to health care and amounts withdrawn from the HSA by other individuals that you have designated. File for 2011 taxes The trustee will report any distribution to you and the IRS on Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. File for 2011 taxes Qualified medical expenses. File for 2011 taxes   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. File for 2011 taxes These are explained in Publication 502, Medical and Dental Expenses. File for 2011 taxes   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for HSA purposes. File for 2011 taxes A medicine or drug will be a qualified medical expense for HSA purposes only if the medicine or drug: Requires a prescription, Is available without a prescription (an over-the-counter medicine or drug) and you get a prescription for it, or Is insulin. File for 2011 taxes   For HSA purposes, expenses incurred before you establish your HSA are not qualified medical expenses. File for 2011 taxes State law determines when an HSA is established. File for 2011 taxes An HSA that is funded by amounts rolled over from an Archer MSA or another HSA is established on the date the prior account was established. File for 2011 taxes   If, under the last-month rule, you are considered to be an eligible individual for the entire year for determining the contribution amount, only those expenses incurred after you actually establish your HSA are qualified medical expenses. File for 2011 taxes   Qualified medical expenses are those incurred by the following persons. File for 2011 taxes You and your spouse. File for 2011 taxes All dependents you claim on your tax return. File for 2011 taxes Any person you could have claimed as a dependent on your return except that: The person filed a joint return, The person had gross income of $3,900 or more, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File for 2011 taxes    For this purpose, a child of parents that are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child's exemption. File for 2011 taxes You cannot deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040) that are equal to the tax-free distribution from your HSA. File for 2011 taxes Insurance premiums. File for 2011 taxes   You cannot treat insurance premiums as qualified medical expenses unless the premiums are for: Long-term care insurance. File for 2011 taxes Health care continuation coverage (such as coverage under COBRA). File for 2011 taxes Health care coverage while receiving unemployment compensation under federal or state law. File for 2011 taxes Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap). File for 2011 taxes   The premiums for long-term care insurance (item (1)) that you can treat as qualified medical expenses are subject to limits based on age and are adjusted annually. File for 2011 taxes See Limit on long-term care premiums you can deduct in the instructions for Schedule A (Form 1040). File for 2011 taxes   Items (2) and (3) can be for your spouse or a dependent meeting the requirement for that type of coverage. File for 2011 taxes For item (4), if you, the account beneficiary, are not 65 or older, Medicare premiums for coverage of your spouse or a dependent (who is 65 or older) generally are not qualified medical expenses. File for 2011 taxes Health coverage tax credit. File for 2011 taxes   You cannot claim this credit for premiums that you pay with a tax-free distribution from your HSA. File for 2011 taxes See Publication 502 for more information on this credit. File for 2011 taxes Deemed distributions from HSAs. File for 2011 taxes   The following situations result in deemed taxable distributions from your HSA. File for 2011 taxes You engaged in any transaction prohibited by section 4975 with respect to any of your HSAs, at any time in 2013. File for 2011 taxes Your account ceases to be an HSA as of January 1, 2013, and you must include the fair market value of all assets in the account as of January 1, 2013, on Form 8889. File for 2011 taxes You used any portion of any of your HSAs as security for a loan at any time in 2013. File for 2011 taxes You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. File for 2011 taxes   Examples of prohibited transactions include the direct or indirect: Sale, exchange, or leasing of property between you and the HSA, Lending of money between you and the HSA, Furnishing goods, services, or facilities between you and the HSA, and Transfer to or use by you, or for your benefit, of any assets of the HSA. File for 2011 taxes   Any deemed distribution will not be treated as used to pay qualified medical expenses. File for 2011 taxes These distributions are included in your income and are subject to the additional 20% tax, discussed later. File for 2011 taxes Recordkeeping. File for 2011 taxes You must keep records sufficient to show that: The distributions were exclusively to pay or reimburse qualified medical expenses, The qualified medical expenses had not been previously paid or reimbursed from another source, and The medical expenses had not been taken as an itemized deduction in any year. File for 2011 taxes Do not send these records with your tax return. File for 2011 taxes Keep them with your tax records. File for 2011 taxes Reporting Distributions on Your Return How you report your distributions depends on whether or not you use the distribution for qualified medical expenses (defined earlier). File for 2011 taxes If you use a distribution from your HSA for qualified medical expenses, you do not pay tax on the distribution but you have to report the distribution on Form 8889. File for 2011 taxes However, the distribution of an excess contribution taken out after the due date, including extensions, of your return is subject to tax even if used for qualified medical expenses. File for 2011 taxes Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. File for 2011 taxes If you do not use a distribution from your HSA for qualified medical expenses, you must pay tax on the distribution. File for 2011 taxes Report the amount on Form 8889 and file it with your Form 1040 or Form 1040NR. File for 2011 taxes You may have to pay an additional 20% tax on your taxable distribution. File for 2011 taxes HSA administration and maintenance fees withdrawn by the trustee are not reported as distributions from the HSA. File for 2011 taxes Additional tax. File for 2011 taxes   There is an additional 20% tax on the part of your distributions not used for qualified medical expenses. File for 2011 taxes Figure the tax on Form 8889 and file it with your Form 1040 or Form 1040NR. File for 2011 taxes Exceptions. File for 2011 taxes   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. File for 2011 taxes Balance in an HSA An HSA is generally exempt from tax. File for 2011 taxes You are permitted to take a distribution from your HSA at any time; however, only those amounts used exclusively to pay for qualified medical expenses are tax free. File for 2011 taxes Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). File for 2011 taxes Earnings on amounts in an HSA are not included in your income while held in the HSA. File for 2011 taxes Death of HSA Holder You should choose a beneficiary when you set up your HSA. File for 2011 taxes What happens to that HSA when you die depends on whom you designate as the beneficiary. File for 2011 taxes Spouse is the designated beneficiary. File for 2011 taxes   If your spouse is the designated beneficiary of your HSA, it will be treated as your spouse's HSA after your death. File for 2011 taxes Spouse is not the designated beneficiary. File for 2011 taxes   If your spouse is not the designated beneficiary of your HSA: The account stops being an HSA, and The fair market value of the HSA becomes taxable to the beneficiary in the year in which you die. File for 2011 taxes If your estate is the beneficiary, the value is included on your final income tax return. File for 2011 taxes The amount taxable to a beneficiary other than the estate is reduced by any qualified medical expenses for the decedent that are paid by the beneficiary within 1 year after the date of death. File for 2011 taxes Filing Form 8889 You must file Form 8889 with your Form 1040 or Form 1040NR if you (or your spouse, if married filing a joint return) had any activity in your HSA during the year. File for 2011 taxes You must file the form even if only your employer or your spouse's employer made contributions to the HSA. File for 2011 taxes If, during the tax year, you are the beneficiary of two or more HSAs or you are a beneficiary of an HSA and you have your own HSA, you must complete a separate Form 8889 for each HSA. File for 2011 taxes Enter “statement” at the top of each Form 8889 and complete the form as instructed. File for 2011 taxes Next, complete a controlling Form 8889 combining the amounts shown on each of the statement Forms 8889. File for 2011 taxes Attach the statements to your tax return after the controlling Form 8889. File for 2011 taxes Employer Participation This section contains the rules that employers must follow if they decide to make HSAs available to their employees. File for 2011 taxes Unlike the previous discussions, “you” refers to the employer and not to the employee. File for 2011 taxes Health plan. File for 2011 taxes   If you want your employees to be able to have an HSA, they must have an HDHP. File for 2011 taxes You can provide no additional coverage other than those exceptions listed previously under Other health coverage . File for 2011 taxes Contributions. File for 2011 taxes   You can make contributions to your employees' HSAs. File for 2011 taxes You deduct the contributions on your business income tax return for the year in which you make the contributions. File for 2011 taxes If the contribution is allocated to the prior year, you still deduct it in the year in which you made the contribution. File for 2011 taxes   For more information on employer contributions, see Notice 2008-59, 2008-29 I. File for 2011 taxes R. File for 2011 taxes B. File for 2011 taxes 123, questions 23 through 27, available at www. File for 2011 taxes irs. File for 2011 taxes gov/irb/2008-29_IRB/ar11. File for 2011 taxes html. File for 2011 taxes Comparable contributions. File for 2011 taxes   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' HSAs. File for 2011 taxes Your contributions are comparable if they are either: The same amount, or The same percentage of the annual deductible limit under the HDHP covering the employees. File for 2011 taxes The comparability rules do not apply to contributions made through a cafeteria plan. File for 2011 taxes Comparable participating employees. File for 2011 taxes   Comparable participating employees: Are covered by your HDHP and are eligible to establish an HSA, Have the same category of coverage (either self-only or family coverage), and Have the same category of employment (part-time, full-time, or former employees). File for 2011 taxes   To meet the comparability requirements for eligible employees who have not established an HSA by December 31 or have not notified you that they have an HSA, you must meet a notice requirement and a contribution requirement. File for 2011 taxes   You will meet the notice requirement if by January 15 of the following calendar year you provide a written notice to all such employees. File for 2011 taxes The notice must state that each eligible employee who, by the last day of February, establishes an HSA and notifies you that they have established an HSA will receive a comparable contribution to the HSA for the prior year. File for 2011 taxes For a sample of the notice, see Regulation 54. File for 2011 taxes 4980G-4 A-14(c). File for 2011 taxes You will meet the contribution requirement for these employees if by April 15, 2014, you contribute comparable amounts plus reasonable interest to the employee's HSA for the prior year. File for 2011 taxes Note. File for 2011 taxes For purposes of making contributions to HSAs of non-highly compensated employees, highly compensated employees shall not be treated as comparable participating employees. File for 2011 taxes Excise tax. File for 2011 taxes   If you made contributions to your employees' HSAs that were not comparable, you must pay an excise tax of 35% of the amount you contributed. File for 2011 taxes Employment taxes. File for 2011 taxes   Amounts you contribute to your employees' HSAs are generally not subject to employment taxes. File for 2011 taxes You must report the contributions in box 12 of the Form W-2 you file for each employee. File for 2011 taxes This includes the amounts the employee elected to contribute through a cafeteria plan. File for 2011 taxes Enter code “W” in box 12. File for 2011 taxes Medical Savings Accounts (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 the account holder's dependent(s). File for 2011 taxes After December 31, 2007, you cannot be treated as an eligible individual for Archer MSA purposes unless: You were an active participant for any tax year ending before January 1, 2008, or You became an active participant for a tax year ending after December 31, 2007, by reason of coverage under a high deductible health plan (HDHP) of an Archer MSA participating employer. File for 2011 taxes A Medicare Advantage 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. File for 2011 taxes Archer MSAs An Archer MSA is a tax-exempt trust or custodial account that you set up with a U. File for 2011 taxes S. File for 2011 taxes financial institution (such as a bank or an insurance company) in which you can save money exclusively for future medical expenses. File for 2011 taxes What are the benefits of an Archer MSA?   You may enjoy several benefits from having an Archer MSA. File for 2011 taxes You can claim a tax deduction for contributions you make even if you do not itemize your deductions on Form 1040 or Form 1040NR. File for 2011 taxes The interest or other earnings on the assets in your Archer MSA are tax free. File for 2011 taxes Distributions may be tax free if you pay qualified medical expenses. File for 2011 taxes See Qualified medical expenses , later. File for 2011 taxes The contributions remain in your Archer MSA from year to year until you use them. File for 2011 taxes An Archer MSA is “portable” so it stays with you if you change employers or leave the work force. File for 2011 taxes Qualifying for an Archer MSA To qualify for an Archer MSA, you must be either of the following. File for 2011 taxes An employee (or the spouse of an employee) of a small employer (defined later) that maintains a self-only or family HDHP for you (or your spouse). File for 2011 taxes A self-employed person (or the spouse of a self-employed person) who maintains a self-only or family HDHP. File for 2011 taxes You can have no other health or Medicare coverage except what is permitted under Other health coverage , later. File for 2011 taxes You must be an eligible individual on the first day of a given month to get an Archer MSA deduction for that month. File for 2011 taxes If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an Archer MSA contribution. File for 2011 taxes This is true even if the other person does not actually claim your exemption. File for 2011 taxes Small employer. File for 2011 taxes   A small employer is generally an employer who had an average of 50 or fewer employees during either of the last 2 calendar years. File for 2011 taxes The definition of small employer is modified for new employers and growing employers. File for 2011 taxes Growing employer. File for 2011 taxes   A small employer may begin HDHPs and Archer MSAs for his or her employees and then grow beyond 50 employees. File for 2011 taxes The employer will continue to meet the requirement for small employers if he or she: Had 50 or fewer employees when the Archer MSAs began, Made a contribution that was excludable or deductible as an Archer MSA for the last year he or she had 50 or fewer employees, and Had an average of 200 or fewer employees each year after 1996. File for 2011 taxes Changing employers. File for 2011 taxes   If you change employers, your Archer MSA moves with you. File for 2011 taxes However, you may not make additional contributions unless you are otherwise eligible. File for 2011 taxes High deductible health plan (HDHP). File for 2011 taxes   To be eligible for an Archer MSA, you must be covered under an HDHP. File for 2011 taxes An HDHP has: A higher annual deductible than typical health plans, and A maximum limit on the annual out-of-pocket medical expenses that you must pay for covered expenses. File for 2011 taxes Limits. File for 2011 taxes   The following table shows the limits for annual deductibles and the maximum out-of-pocket expenses for HDHPs for 2013. File for 2011 taxes   Self-only coverage Family coverage Minimum annual deductible $2,150 $4,300 Maximum annual deductible $3,200 $6,450 Maximum annual out-of-pocket expenses $4,300 $7,850 Family plans that do not meet the high deductible rules. File for 2011 taxes   There are some family plans that have deductibles for both the family as a whole and for individual family members. File for 2011 taxes Under these plans, if you meet the individual deductible for one family member, you do not have to meet the higher annual deductible amount for the family. File for 2011 taxes If either the deductible for the family as a whole or the deductible for an individual family member is less than the minimum annual deductible for family coverage, the plan does not qualify as an HDHP. File for 2011 taxes Example. File for 2011 taxes You have family health insurance coverage in 2013. File for 2011 taxes The annual deductible for the family plan is $5,500. File for 2011 taxes This plan also has an individual deductible of $2,000 for each family member. File for 2011 taxes The plan does not qualify as an HDHP because the deductible for an individual family member is less than the minimum annual deductible ($4,300) for family coverage. File for 2011 taxes Other health coverage. File for 2011 taxes   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. File for 2011 taxes However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. File for 2011 taxes However, you can have additional insurance that provides benefits only for the following items. File for 2011 taxes Liabilities incurred under workers' compensation laws, torts, or ownership or use of property. File for 2011 taxes A specific disease or illness. File for 2011 taxes A fixed amount per day (or other period) of hospitalization. File for 2011 taxes You can also have coverage (whether provided through insurance or otherwise) for the following items. File for 2011 taxes Accidents. File for 2011 taxes Disability. File for 2011 taxes Dental care. File for 2011 taxes Vision care. File for 2011 taxes Long-term care. File for 2011 taxes Contributions to an MSA Contributions to an Archer MSA must be made in cash. File for 2011 taxes You cannot contribute stock or other property to an Archer MSA. File for 2011 taxes Who can contribute to my Archer MSA?   If you are an employee, your employer may make contributions to your Archer MSA. File for 2011 taxes (You do not pay tax on these contributions. File for 2011 taxes ) If your employer does not make contributions to your Archer MSA, or you are self-employed, you can make your own contributions to your Archer MSA. File for 2011 taxes Both you and your employer cannot make contributions to your Archer MSA in the same year. File for 2011 taxes You do not have to make contributions to your Archer MSA every year. File for 2011 taxes    If your spouse is covered by your HDHP and an excludable amount is contributed by your spouse's employer to an Archer MSA belonging to your spouse, you cannot make contributions to your own Archer MSA that year. File for 2011 taxes Limits There are two limits on the amount you or your employer can contribute to your Archer MSA: The annual deductible limit. File for 2011 taxes An income limit. File for 2011 taxes Annual deductible limit. File for 2011 taxes   You (or your employer) can contribute up to 75% of the annual deductible of your HDHP (65% if you have a self-only plan) to your Archer MSA. File for 2011 taxes You must have the HDHP all year to contribute the full amount. File for 2011 taxes If you do not qualify to contribute the full amount for the year, determine your annual deductible limit by using the worksheet in the Instructions for Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. File for 2011 taxes Example 1. File for 2011 taxes You have an HDHP for your family all year in 2013. File for 2011 taxes The annual deductible is $5,000. File for 2011 taxes You can contribute up to $3,750 ($5,000 × 75%) to your Archer MSA for the year. File for 2011 taxes Example 2. File for 2011 taxes You have an HDHP for your family for the entire months of July through December 2013 (6 months). File for 2011 taxes The annual deductible is $5,000. File for 2011 taxes You can contribute up to $1,875 ($5,000 × 75% ÷ 12 × 6) to your Archer MSA for the year. File for 2011 taxes If you and your spouse each have a family plan, you are treated as having family coverage with the lower annual deductible of the two health plans. File for 2011 taxes The contribution limit is split equally between you unless you agree on a different division. File for 2011 taxes Income limit. File for 2011 taxes   You cannot contribute more than you earned for the year from the employer through whom you have your HDHP. File for 2011 taxes   If you are self-employed, you cannot contribute more than your net self-employment income. File for 2011 taxes This is your income from self-employment minus expenses (including the deductible part of self-employment tax). File for 2011 taxes Example 1. File for 2011 taxes Noah Paul earned $25,000 from ABC Company in 2013. File for 2011 taxes Through ABC, he had an HDHP for his family for the entire year. File for 2011 taxes The annual deductible was $5,000. File for 2011 taxes He can contribute up to $3,750 to his Archer MSA (75% × $5,000). File for 2011 taxes He can contribute the full amount because he earned more than $3,750 at ABC. File for 2011 taxes Example 2. File for 2011 taxes Westley Lawrence is self-employed. File for 2011 taxes He had an HDHP for his family for the entire year in 2013. File for 2011 taxes The annual deductible was $5,000. File for 2011 taxes Based on the annual deductible, the maximum contribution to his Archer MSA would have been $3,750 (75% × $5,000). File for 2011 taxes However, after deducting his business expenses, Joe's net self-employment income is $2,500 for the year. File for 2011 taxes Therefore, he is limited to a contribution of $2,500. File for 2011 taxes Individuals enrolled in Medicare. File for 2011 taxes   Beginning with the first month you are enrolled in Medicare, you cannot contribute to an Archer MSA. File for 2011 taxes However, you may be eligible for a Medicare Advantage MSA, discussed later. File for 2011 taxes When To Contribute You can make contributions to your Archer MSA for 2013 until April 15, 2014. File for 2011 taxes Reporting Contributions on Your Return Report all contributions to your Archer MSA on Form 8853 and file it with your Form 1040 or Form 1040NR. File for 2011 taxes You should include all contributions you, or your employer, made for 2013, including those made by April 15, 2014, that are designated for 2013. File for 2011 taxes You should receive Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, from the trustee showing the amount you (or your employer) contributed during the year. File for 2011 taxes Your employer's contributions should be shown in box 12 of Form W-2, Wage and Tax Statement, with code R. File for 2011 taxes Follow the instructions for Form 8853 and complete the worksheet in the instructions. File for 2011 taxes Report your Archer MSA deduction on Form 1040 or Form 1040NR. File for 2011 taxes Excess contributions. File for 2011 taxes   You will have excess contributions if the contributions to your Archer MSA for the year are greater than the limits discussed earlier. File for 2011 taxes Excess contributions are not deductible. File for 2011 taxes Excess contributions made by your employer are included in your gross income. File for 2011 taxes If the excess contribution is not included in box 1 of Form W-2, you must report the excess as “Other income” on your tax return. File for 2011 taxes   Generally, you must pay a 6% excise tax on excess contributions. File for 2011 taxes See Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. File for 2011 taxes The excise tax applies to each tax year the excess contribution remains in the account. File for 2011 taxes   You may withdraw some or all of the excess contributions and not pay the excise tax on the amount withdrawn if you meet the following conditions. File for 2011 taxes You withdraw the excess contributions by the due date, including extensions, of your tax return. File for 2011 taxes You withdraw any income earned on the withdrawn contributions and include the earnings in “Other income” on your tax return for the year you withdraw the contributions and earnings. File for 2011 taxes Deducting an excess contribution in a later year. File for 2011 taxes   You may be able to deduct excess contributions for previous years that are still in your Archer MSA. File for 2011 taxes The excess contribution you can deduct in the current year is the lesser of the following two amounts. File for 2011 taxes Your maximum Archer MSA contribution limit for the year minus any amounts contributed to your Archer MSA for the year. File for 2011 taxes The total excess contributions in your Archer MSA at the beginning of the year. File for 2011 taxes   Any excess contributions remaining at the end of a tax year are subject to the excise tax. File for 2011 taxes See Form 5329. File for 2011 taxes Distributions From an MSA You will generally pay medical expenses during the year without being reimbursed by your HDHP until you reach the annual deductible for the plan. File for 2011 taxes When you pay medical expenses during the year that are not reimbursed by your HDHP, you can ask the trustee of your Archer MSA to send you a distribution from your Archer MSA. File for 2011 taxes You can receive tax-free distributions from your Archer MSA to pay for qualified medical expenses (discussed later). File for 2011 taxes If you receive distributions for other reasons, the amount will be subject to income tax and may be subject to an additional 20% tax as well. File for 2011 taxes You do not have to make withdrawals from your Archer MSA each year. File for 2011 taxes If you no longer qualify to make contributions, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. File for 2011 taxes A distribution is money you get from your Archer MSA. File for 2011 taxes The trustee will report any distribution to you and the IRS on Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. File for 2011 taxes Qualified medical expenses. File for 2011 taxes   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. File for 2011 taxes These are explained in Publication 502. File for 2011 taxes   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for MSA purposes. File for 2011 taxes A medicine or drug will be a qualified medical expense for MSA purposes only if the medicine or drug: Requires a prescription, Is available without a prescription (an over-the-counter medicine or drug) and you get a prescription for it, or Is insulin. File for 2011 taxes   Qualified medical expenses are those incurred by the following persons. File for 2011 taxes You and your spouse. File for 2011 taxes All dependents you claim on your tax return. File for 2011 taxes Any person you could have claimed as a dependent on your return except that: The person filed a joint return, The person had gross income of $3,900 or more, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File for 2011 taxes    For this purpose, a child of parents that are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child's exemption. File for 2011 taxes    You cannot deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040) that are equal to the tax-free distribution from your Archer MSA. File for 2011 taxes Special rules for insurance premiums. File for 2011 taxes   Generally, you cannot treat insurance premiums as qualified medical expenses for Archer MSAs. File for 2011 taxes You can, however, treat premiums for long-term care coverage, health care coverage while you receive unemployment benefits, or health care continuation coverage required under any federal law as qualified medical expenses for Archer MSAs. File for 2011 taxes Health coverage tax credit. File for 2011 taxes   You cannot claim this credit for premiums that you pay with a tax-free distribution from your Archer MSA. File for 2011 taxes See Publication 502 for information on this credit. File for 2011 taxes Deemed distributions from Archer MSAs. File for 2011 taxes   The following situations result in deemed taxable distributions from your Archer MSA. File for 2011 taxes You engaged in any transaction prohibited by section 4975 with respect to any of your Archer MSAs at any time in 2013. File for 2011 taxes Your account ceases to be an Archer MSA as of January 1, 2013, and you must include the fair market value of all assets in the account as of January 1, 2013, on Form 8853. File for 2011 taxes You used any portion of any of your Archer MSAs as security for a loan at any time in 2013. File for 2011 taxes You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. File for 2011 taxes   Examples of prohibited transactions include the direct or indirect: Sale, exchange, or leasing of property between you and the Archer MSA, Lending of money between you and the Archer MSA, Furnishing goods, services, or facilities between you and the Archer MSA, and Transfer to or use by you, or for your benefit, of any assets of the Archer MSA. File for 2011 taxes   Any deemed distribution will not be treated as used to pay qualified medical expenses. File for 2011 taxes These distributions are included in your income and are subject to the additional 20% tax, discussed later. File for 2011 taxes Recordkeeping. File for 2011 taxes You must keep records sufficient to show that: The distributions were exclusively to pay or reimburse qualified medical expenses, The qualified medical expenses had not been previously paid or reimbursed from another source, and The medical expenses had not been taken as an itemized deduction in any year. File for 2011 taxes Do not send these records with your tax return. File for 2011 taxes Keep them with your tax records. File for 2011 taxes Reporting Distributions on Your Return How you report your distributions depends on whether or not you use the distribution for qualified medical expenses (defined earlier). File for 2011 taxes If you use a distribution from your Archer MSA for qualified medical expenses, you do not pay tax on the distribution but you have to report the distribution on Form 8853. File for 2011 taxes Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. File for 2011 taxes If you do not use a distribution from your Archer MSA for qualified medical expenses, you must pay tax on the distribution. File for 2011 taxes Report the amount on Form 8853 and file it with your Form 1040 or Form 1040NR. File for 2011 taxes You may have to pay an additional 20% tax, discussed later, on your taxable distribution. File for 2011 taxes If an amount (other than a rollover) is contributed to your Archer MSA this year (by you or your employer), you also must report and pay tax on a distribution you receive from your Archer MSA this year that is used to pay medical expenses of someone who is not covered by an HDHP, or is also covered by another health plan that is not an HDHP, at the time the expenses are incurred. File for 2011 taxes Rollovers. File for 2011 taxes   Generally, any distribution from an Archer MSA that you roll over into another Archer MSA or an HSA is not taxable if you complete the rollover within 60 days. File for 2011 taxes An Archer MSA and an HSA can only receive one rollover contribution during a 1-year period. File for 2011 taxes See the Form 8853 instructions for more information. File for 2011 taxes Additional tax. File for 2011 taxes   There is a 20% additional tax on the part of your distributions not used for qualified medical expenses. File for 2011 taxes Figure the tax on Form 8853 and file it with your Form 1040 or Form 1040NR. File for 2011 taxes Report the additional tax in the total on Form 1040 or Form 1040NR. File for 2011 taxes Exceptions. File for 2011 taxes   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. File for 2011 taxes Balance in an Archer MSA An Archer MSA is generally exempt from tax. File for 2011 taxes You are permitted to take a distribution from your Archer MSA at any time; however, only those amounts used exclusively to pay for qualified medical expenses are tax free. File for 2011 taxes Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). File for 2011 taxes Earnings on amounts in an Archer MSA are not included in your income while held in the Archer MSA. File for 2011 taxes Death of the Archer MSA Holder You should choose a beneficiary when you set up your Archer MSA. File for 2011 taxes What happens to that Archer MSA when you die depends on whom you designate as the beneficiary. File for 2011 taxes Spouse is the designated beneficiary. File for 2011 taxes   If your spouse is the designated beneficiary of your Archer MSA, it will be treated as your spouse's Archer MSA after your death. File for 2011 taxes Spouse is not the designated beneficiary. File for 2011 taxes   If your spouse is not the designated beneficiary of your Archer MSA: The account stops being an Archer MSA, and The fair market value of the Archer MSA becomes taxable to the beneficiary in the year in which you die. File for 2011 taxes   If your estate is the beneficiary, the fair market value of the Archer MSA will be included on your final income tax return. File for 2011 taxes The amount taxable to a beneficiary other than the estate is reduced by any qualified medical expenses for the decedent that are paid by the beneficiary within 1 year after the date of death. File for 2011 taxes Filing Form 8853 You must file Form 8853 with your Form 1040 or Form 1040NR if you (or your spouse, if married filing a joint return) had any activity in your Archer MSA during the year. File for 2011 taxes You must file the form even if only your employer or your spouse's employer made contributions to the Archer MSA. File for 2011 taxes If, during the tax year, you are the beneficiary of two or more Archer MSAs or you are a beneficiary of an Archer MSA and you have your own Archer MSA, you must complete a separate Form 8853 for each MSA. File for 2011 taxes Enter “statement” at the top of each Form 8853 and complete the form as instructed. File for 2011 taxes Next, complete a controlling Form 8853 combining the amounts shown on each of the statement Forms 8853. File for 2011 taxes Attach the statements to your tax return after the controlling Form 8853. File for 2011 taxes Employer Participation This section contains the rules that employers must follow if they decide to make Archer MSAs available to their employees. File for 2011 taxes Unlike the previous discussions, “you” refers to the employer and not to the employee. File for 2011 taxes Health plan. File for 2011 taxes   If you want your employees to be able to have an Archer MSA, you must make an HDHP available to them. File for 2011 taxes You can provide no additional coverage other than those exceptions listed previously under Other health coverage . File for 2011 taxes Contributions. File for 2011 taxes   You can make contributions to your employees' Archer MSAs. File for 2011 taxes You deduct the contributions on the “Employee benefit programs” line of your business income tax return for the year in which you make the contributions. File for 2011 taxes If you are filing Form 1040, Schedule C, this is Part II, line 14. File for 2011 taxes Comparable contributions. File for 2011 taxes   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' Archer MSAs. File for 2011 taxes Your contributions are comparable if they are either: The same amount, or The same percentage of the annual deductible limit under the HDHP covering the employees. File for 2011 taxes Comparable participating employees. File for 2011 taxes   Comparable participating employees: Are covered by your HDHP and are eligible to establish an Archer MSA, Have the same category of coverage (either self-only or family coverage), and Have the same category of employment (either part-time or full-time). File for 2011 taxes Excise tax. File for 2011 taxes   If you made contributions to your employees' Archer MSAs that were not comparable, you must pay an excise tax of 35% of the amount you contributed. File for 2011 taxes Employment taxes. File for 2011 taxes   Amounts you contribute to your employees' Archer MSAs are generally not subject to employment taxes. File for 2011 taxes You must report the contributions in box 12 of the Form W-2 you file for each employee. File for 2011 taxes Enter code “R” in box 12. File for 2011 taxes Medicare Advantage MSAs A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder. File for 2011 taxes To be eligible for a Medicare Advantage MSA, you must be enrolled in Medicare and have a high deductible health plan (HDHP) that meets the Medicare guidelines. File for 2011 taxes A Medicare Advantage MSA is a tax-exempt trust or custodial savings account that you set up with a financial institution (such as a bank or an insurance company) in which the Medicare program can deposit money for qualified medical expenses. File for 2011 taxes The money in your account is not taxed if it is used for qualified medical expenses, and it may earn interest or dividends. File for 2011 taxes An HDHP is a special health insurance policy that has a high deductible. File for 2011 taxes You choose the policy you want to use as part of your Medicare Advantage MSA plan. File for 2011 taxes However, the policy must be approved by the Medicare program. File for 2011 taxes Medicare Advantage MSAs are administered through the federal Medicare program. File for 2011 taxes You can get information by calling 1-800-Medicare (1-800-633-4227) or through the Internet at www. File for 2011 taxes medicare. File for 2011 taxes gov. File for 2011 taxes Note. File for 2011 taxes You must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your tax return if you have a Medicare Advantage MSA. File for 2011 taxes Flexible Spending Arrangements (FSAs) A health flexible spending arrangement (FSA) allows employees to be reimbursed for medical expenses. File for 2011 taxes FSAs are usually funded through voluntary salary reduction agreements with your employer. File for 2011 taxes No employment or federal income taxes are deducted from your contribution. File for 2011 taxes The employer may also contribute. File for 2011 taxes Note. File for 2011 taxes Unlike HSAs or Archer MSAs which must be reported on Form 1040 or Form 1040NR, there are no reporting requirements for FSAs on your income tax return. File for 2011 taxes For information on the interaction between a health FSA and an HSA, see Other employee health plans under Qualifying for an HSA, earlier. File for 2011 taxes What are the benefits of an FSA?   You may enjoy several benefits from having an FSA. File for 2011 taxes Contributions made by your employer can be excluded from your gross income. File for 2011 taxes No employment or federal income taxes are deducted from the contributions. File for 2011 taxes Withdrawals may be tax free if you pay qualified medical expenses. File for 2011 taxes See Qualified medical expenses , later. File for 2011 taxes You can withdraw funds from the account to pay qualified medical expenses even if you have not yet placed the funds in the account. File for 2011 taxes Qualifying for an FSA Health FSAs are employer-established benefit plans. File for 2011 taxes These may be offered in conjunction with other employer-provided benefits as part of a cafeteria plan. File for 2011 taxes Employers have complete flexibility to offer various combinations of benefits in designing their plan. File for 2011 taxes You do not have to be covered under any other health care plan to participate. File for 2011 taxes Self-employed persons are not eligible for an FSA. File for 2011 taxes Certain limitations may apply if you are a highly compensated participant or a key employee. File for 2011 taxes Contributions to an FSA You contribute to your FSA by electing an amount to be voluntarily withheld from your pay by your employer. File for 2011 taxes This is sometimes called a salary reduction agreement. File for 2011 taxes The employer may also contribute to your FSA if specified in the plan. File for 2011 taxes You do not pay federal income tax or employment taxes on the salary you contribute or the amounts your employer contributes to the FSA. File for 2011 taxes However, contributions made by your employer to provide coverage for long-term care insurance must be included in income. File for 2011 taxes When To Contribute At the
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Coordinated Issue Papers - LB&I

Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

 

Page Last Reviewed or Updated: 23-Jan-2014

The File For 2011 Taxes

File for 2011 taxes Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. File for 2011 taxes Accrued leave payment Disability retirement and, Accrued leave payment. File for 2011 taxes Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File for 2011 taxes Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File for 2011 taxes Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. File for 2011 taxes Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. File for 2011 taxes Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. File for 2011 taxes Bequests, Gifts and inheritances. File for 2011 taxes Blind persons Standard deduction for, Higher standard deduction for blindness. File for 2011 taxes C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. File for 2011 taxes Chronically ill, defined, Terminally or chronically ill defined. File for 2011 taxes Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. File for 2011 taxes Contributions Foreign employment, Foreign employment contributions. File for 2011 taxes Pension or annuity, Cost. File for 2011 taxes Cost, pension or annuity, Cost. File for 2011 taxes Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. File for 2011 taxes Standard deduction, Decedent's final return. File for 2011 taxes Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. File for 2011 taxes Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. File for 2011 taxes Disability Person with, Persons with disabilities. File for 2011 taxes Physician's statement, Physician's statement. File for 2011 taxes Total and permanent, Permanent and total disability. File for 2011 taxes Disability income, Disability Pensions, Other compensation. File for 2011 taxes , Disability income. File for 2011 taxes Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. File for 2011 taxes E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File for 2011 taxes Employment tax withholding, Reminders Employment taxes, Employment taxes. File for 2011 taxes Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). File for 2011 taxes Filing requirements Decedents, Dependents. File for 2011 taxes General requirements, General Requirements Surviving spouse, Surviving spouse. File for 2011 taxes Final return for decedent Standard deduction, Decedent's final return. File for 2011 taxes First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. File for 2011 taxes Form, Credit for the Elderly or the Disabled, Physician's statement. File for 2011 taxes 1099-R, Form 1099-R. File for 2011 taxes , Form 1099-R. File for 2011 taxes 5329, Form 5329. File for 2011 taxes 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. File for 2011 taxes W-4P, Withholding. File for 2011 taxes Free tax services, Free help with your tax return. File for 2011 taxes G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. File for 2011 taxes H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. File for 2011 taxes Gross, defined, Gross income. File for 2011 taxes Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. File for 2011 taxes Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. File for 2011 taxes Deductible contribution, Deductible contribution. File for 2011 taxes Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. File for 2011 taxes Injury benefits, Sickness and Injury Benefits, Cost paid by you. File for 2011 taxes Insurance Accident and health, Other compensation. File for 2011 taxes , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. File for 2011 taxes Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File for 2011 taxes L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. File for 2011 taxes Maintenance and personal care services, Maintenance and personal care services. File for 2011 taxes Qualified insurance contracts, Qualified long-term care insurance contracts. File for 2011 taxes Qualified services, Qualified long-term care services. File for 2011 taxes Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. File for 2011 taxes Lump-sum distributions, Lump-sum distributions. File for 2011 taxes Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. File for 2011 taxes Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. File for 2011 taxes Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. File for 2011 taxes Blind spouse Standard deduction, Spouse 65 or older or blind. File for 2011 taxes Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. File for 2011 taxes , Medicare Part B. File for 2011 taxes , Medicare Part D. File for 2011 taxes Benefits, Medicare. File for 2011 taxes Medicines, Medicines Imported, Imported medicines and drugs. File for 2011 taxes Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. File for 2011 taxes Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. File for 2011 taxes N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. File for 2011 taxes Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. File for 2011 taxes Nontaxable income, Payments from a state fund for victims of crime. File for 2011 taxes Accident or health insurance benefits, Other compensation. File for 2011 taxes Bequests, Gifts and inheritances. File for 2011 taxes Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. File for 2011 taxes Inheritances, Gifts and inheritances. File for 2011 taxes Mortgage assistance payments, Mortgage assistance payments. File for 2011 taxes No-fault insurance benefits, Other compensation. File for 2011 taxes Nutrition program for elderly, Nutrition Program for the Elderly. File for 2011 taxes Public assistance payments, Welfare benefits. File for 2011 taxes Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. File for 2011 taxes Winter energy use, Payments to reduce cost of winter energy use. File for 2011 taxes Workers' compensation, Workers' Compensation Nursing home, Nursing home. File for 2011 taxes Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. File for 2011 taxes Nutrition program for elderly, Nutrition Program for the Elderly. File for 2011 taxes O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). File for 2011 taxes Other items, Other Items Overall limitation, Overall limitation. File for 2011 taxes P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. File for 2011 taxes Prepaid insurance premiums, Prepaid insurance premiums. File for 2011 taxes Preparer, paid, Reminders Preparing your return, Return preparation assistance. File for 2011 taxes Profit-sharing plan, Retirement and profit-sharing plans. File for 2011 taxes Public assistance payments, Welfare benefits. File for 2011 taxes Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. File for 2011 taxes Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. File for 2011 taxes Executors and administrators, Dependents. File for 2011 taxes Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. File for 2011 taxes Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. File for 2011 taxes Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. File for 2011 taxes Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. File for 2011 taxes Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). File for 2011 taxes Blind persons, Higher standard deduction for blindness. File for 2011 taxes Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. File for 2011 taxes Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File for 2011 taxes Starting date, annuity, Cost. File for 2011 taxes State fund for victims of crime, Payments from a state fund for victims of crime. File for 2011 taxes Substantial gainful activity, Substantial gainful activity. File for 2011 taxes Surrender of Iife insurance, Surrender of policy for cash. File for 2011 taxes Surviving Spouse, Reminders Surviving spouse, Surviving spouse. File for 2011 taxes Surviving spouse, insurance, Surviving spouse. File for 2011 taxes Survivors of retirees, Survivors of retirees. File for 2011 taxes T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File for 2011 taxes Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. File for 2011 taxes Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. File for 2011 taxes Total and permanent disability, defined, Permanent and total disability. File for 2011 taxes Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. File for 2011 taxes S. File for 2011 taxes citizen or resident, U. File for 2011 taxes S. File for 2011 taxes citizen or resident alien. File for 2011 taxes Unemployment compensation, Unemployment compensation. File for 2011 taxes V Veterans' benefits, Veterans' benefits. File for 2011 taxes Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. File for 2011 taxes Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File for 2011 taxes Volunteer work, Volunteer work. File for 2011 taxes W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. File for 2011 taxes Withholding Employment tax, Reminders Pensions and annuities, Withholding. File for 2011 taxes Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. File for 2011 taxes Prev  Up     Home   More Online Publications