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How To Amend Previous Tax Returns

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How To Amend Previous Tax Returns

How to amend previous tax returns 6. How to amend previous tax returns   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. How to amend previous tax returns Vehicles not considered highway vehicles. How to amend previous tax returns Idling reduction device. How to amend previous tax returns Separate purchase. How to amend previous tax returns Leases. How to amend previous tax returns Exported vehicle. How to amend previous tax returns Tax on resale of tax-paid trailers and semitrailers. How to amend previous tax returns Use treated as sale. How to amend previous tax returns Sale. How to amend previous tax returns Long-term lease. How to amend previous tax returns Short-term lease. How to amend previous tax returns Related person. How to amend previous tax returns Exclusions from tax base. How to amend previous tax returns Sales not at arm's length. How to amend previous tax returns Installment sales. How to amend previous tax returns Repairs and modifications. How to amend previous tax returns Further manufacture. How to amend previous tax returns Rail trailers and rail vans. How to amend previous tax returns Parts and accessories. How to amend previous tax returns Trash containers. How to amend previous tax returns House trailers. How to amend previous tax returns Camper coaches or bodies for self-propelled mobile homes. How to amend previous tax returns Farm feed, seed, and fertilizer equipment. How to amend previous tax returns Ambulances and hearses. How to amend previous tax returns Truck-tractors. How to amend previous tax returns Concrete mixers. How to amend previous tax returns Registration requirement. How to amend previous tax returns Further manufacture. How to amend previous tax returns A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. How to amend previous tax returns Truck chassis and bodies. How to amend previous tax returns Truck trailer and semitrailer chassis and bodies. How to amend previous tax returns Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. How to amend previous tax returns A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. How to amend previous tax returns A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. How to amend previous tax returns A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. How to amend previous tax returns A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. How to amend previous tax returns The seller is liable for the tax. How to amend previous tax returns Chassis or body. How to amend previous tax returns   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. How to amend previous tax returns Highway vehicle. How to amend previous tax returns   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. How to amend previous tax returns Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. How to amend previous tax returns A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. How to amend previous tax returns A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). How to amend previous tax returns A special kind of cargo, goods, supplies, or materials. How to amend previous tax returns Some off-highway task unrelated to highway transportation, except as discussed next. How to amend previous tax returns Vehicles not considered highway vehicles. How to amend previous tax returns   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. How to amend previous tax returns Specially designed mobile machinery for nontransportation functions. How to amend previous tax returns A self-propelled vehicle is not a highway vehicle if all the following apply. How to amend previous tax returns The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. How to amend previous tax returns The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. How to amend previous tax returns The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. How to amend previous tax returns Vehicles specially designed for off-highway transportation. How to amend previous tax returns A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. How to amend previous tax returns To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. How to amend previous tax returns It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. How to amend previous tax returns Nontransportation trailers and semitrailers. How to amend previous tax returns A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. How to amend previous tax returns For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. How to amend previous tax returns Gross vehicle weight. How to amend previous tax returns   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. How to amend previous tax returns It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. How to amend previous tax returns Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. How to amend previous tax returns   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. How to amend previous tax returns Platform truck bodies 21 feet or less in length. How to amend previous tax returns Dry freight and refrigerated truck van bodies 24 feet or less in length. How to amend previous tax returns Dump truck bodies with load capacities of 8 cubic yards or less. How to amend previous tax returns Refuse packer truck bodies with load capacities of 20 cubic yards or less. How to amend previous tax returns For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. How to amend previous tax returns R. How to amend previous tax returns B. How to amend previous tax returns 2005-14 at www. How to amend previous tax returns irs. How to amend previous tax returns gov/pub/irs-irbs/irb05-14. How to amend previous tax returns pdf. How to amend previous tax returns   The gross vehicle weight means the maximum total weight of a loaded vehicle. How to amend previous tax returns Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. How to amend previous tax returns The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. How to amend previous tax returns The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. How to amend previous tax returns See Regulations section 145. How to amend previous tax returns 4051-1(e)(3) for more information. How to amend previous tax returns Parts or accessories. How to amend previous tax returns   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. How to amend previous tax returns For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. How to amend previous tax returns The tax applies in this case whether or not the retailer bills the parts or accessories separately. How to amend previous tax returns   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. How to amend previous tax returns The tax applies unless there is evidence to the contrary. How to amend previous tax returns For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. How to amend previous tax returns The tax does not apply to parts and accessories that are spares or replacements. How to amend previous tax returns   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. How to amend previous tax returns Idling reduction device. How to amend previous tax returns   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. How to amend previous tax returns The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. How to amend previous tax returns The EPA discusses idling reduction technologies on its website at www. How to amend previous tax returns epa. How to amend previous tax returns gov/smartway/technology/idling. How to amend previous tax returns htm. How to amend previous tax returns Separate purchase. How to amend previous tax returns   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. How to amend previous tax returns The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. How to amend previous tax returns The installation occurs within 6 months after the vehicle is first placed in service. How to amend previous tax returns   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. How to amend previous tax returns   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. How to amend previous tax returns This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. How to amend previous tax returns   The tax does not apply if the installed part or accessory is a replacement part or accessory. How to amend previous tax returns The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. How to amend previous tax returns However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. How to amend previous tax returns Example. How to amend previous tax returns You bought a taxable vehicle and placed it in service on April 8. How to amend previous tax returns On May 3, you bought and installed parts and accessories at a cost of $850. How to amend previous tax returns On July 15, you bought and installed parts and accessories for $300. How to amend previous tax returns Tax of $138 (12% of $1,150) applies on July 15. How to amend previous tax returns Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. How to amend previous tax returns First retail sale defined. How to amend previous tax returns   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. How to amend previous tax returns There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). How to amend previous tax returns The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). How to amend previous tax returns The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. How to amend previous tax returns There is no registration requirement. How to amend previous tax returns Leases. How to amend previous tax returns   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. How to amend previous tax returns The tax is imposed on the lessor at the time of the lease. How to amend previous tax returns   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. How to amend previous tax returns The tax is imposed on the lessor at the time of the lease. How to amend previous tax returns Exported vehicle. How to amend previous tax returns   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. How to amend previous tax returns Tax on resale of tax-paid trailers and semitrailers. How to amend previous tax returns   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. How to amend previous tax returns The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. How to amend previous tax returns The credit cannot exceed the tax on the resale. How to amend previous tax returns See Regulations section 145. How to amend previous tax returns 4052-1(a)(4) for information on the conditions to allowance for the credit. How to amend previous tax returns Use treated as sale. How to amend previous tax returns   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. How to amend previous tax returns Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. How to amend previous tax returns The tax attaches when the use begins. How to amend previous tax returns   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. How to amend previous tax returns   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. How to amend previous tax returns   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. How to amend previous tax returns Presumptive retail sales price. How to amend previous tax returns   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. How to amend previous tax returns If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. How to amend previous tax returns Table 6-1 outlines the appropriate tax base calculation for various transactions. How to amend previous tax returns   The presumed markup percentage to be used for trucks and truck-tractors is 4%. How to amend previous tax returns But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. How to amend previous tax returns Sale. How to amend previous tax returns   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. How to amend previous tax returns Long-term lease. How to amend previous tax returns   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. How to amend previous tax returns Short-term lease. How to amend previous tax returns   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. How to amend previous tax returns   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. How to amend previous tax returns   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. How to amend previous tax returns Related person. How to amend previous tax returns   A related person is any member of the same controlled group as the manufacturer, producer, or importer. How to amend previous tax returns Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. How to amend previous tax returns Table 6-1. How to amend previous tax returns Tax Base IF the transaction is a. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns THEN figuring the base by using the. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. How to amend previous tax returns   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. How to amend previous tax returns   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. How to amend previous tax returns However, you do add a markup if all the following apply. How to amend previous tax returns You do not perform any significant activities relating to the processing of the sale of a taxable article. How to amend previous tax returns The main reason for processing the sale through you is to avoid or evade the presumed markup. How to amend previous tax returns You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. How to amend previous tax returns In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. How to amend previous tax returns Determination of tax base. How to amend previous tax returns   These rules apply to both normal retail sales price and presumptive retail sales price computations. How to amend previous tax returns To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. How to amend previous tax returns However, see Presumptive retail sales price, earlier. How to amend previous tax returns Exclusions from tax base. How to amend previous tax returns   Exclude from the tax base the retail excise tax imposed on the sale. How to amend previous tax returns Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. How to amend previous tax returns Also exclude the value of any used component of the article furnished by the first user of the article. How to amend previous tax returns   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. How to amend previous tax returns These expenses are those incurred in delivery from the retail dealer to the customer. How to amend previous tax returns In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. How to amend previous tax returns   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. How to amend previous tax returns For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. How to amend previous tax returns Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. How to amend previous tax returns Sales not at arm's length. How to amend previous tax returns   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. How to amend previous tax returns   A sale is not at arm's length if either of the following apply. How to amend previous tax returns One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. How to amend previous tax returns The sale is made under special arrangements between a seller and a purchaser. How to amend previous tax returns Installment sales. How to amend previous tax returns   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. How to amend previous tax returns The tax is figured on the entire sales price. How to amend previous tax returns No part of the tax is deferred because the sales price is paid in installments. How to amend previous tax returns Repairs and modifications. How to amend previous tax returns   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. How to amend previous tax returns This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. How to amend previous tax returns However, this exception generally does not apply to an article that was not subject to the tax when it was new. How to amend previous tax returns Further manufacture. How to amend previous tax returns   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. How to amend previous tax returns Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. How to amend previous tax returns Combining an article with an item in this list does not give rise to taxability. How to amend previous tax returns However, see Parts or accessories discussed earlier. How to amend previous tax returns Articles exempt from tax. How to amend previous tax returns   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. How to amend previous tax returns Rail trailers and rail vans. How to amend previous tax returns   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). How to amend previous tax returns Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. How to amend previous tax returns Parts and accessories. How to amend previous tax returns   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. How to amend previous tax returns Trash containers. How to amend previous tax returns   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. How to amend previous tax returns It is designed to be used as a trash container. How to amend previous tax returns It is not designed to carry freight other than trash. How to amend previous tax returns It is not designed to be permanently mounted on or affixed to a truck chassis or body. How to amend previous tax returns House trailers. How to amend previous tax returns   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. How to amend previous tax returns Camper coaches or bodies for self-propelled mobile homes. How to amend previous tax returns   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. How to amend previous tax returns Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. How to amend previous tax returns Farm feed, seed, and fertilizer equipment. How to amend previous tax returns   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. How to amend previous tax returns This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. How to amend previous tax returns Ambulances and hearses. How to amend previous tax returns   This is any ambulance, hearse, or combination ambulance-hearse. How to amend previous tax returns Truck-tractors. How to amend previous tax returns   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. How to amend previous tax returns Concrete mixers. How to amend previous tax returns   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. How to amend previous tax returns This exemption does not apply to the chassis on which the article is mounted. How to amend previous tax returns Sales exempt from tax. How to amend previous tax returns   The following sales are ordinarily exempt from tax. How to amend previous tax returns Sales to a state or local government for its exclusive use. How to amend previous tax returns Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. How to amend previous tax returns Sales to a nonprofit educational organization for its exclusive use. How to amend previous tax returns Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. How to amend previous tax returns Sales for use by the purchaser for further manufacture of other taxable articles (see below). How to amend previous tax returns Sales for export or for resale by the purchaser to a second purchaser for export. How to amend previous tax returns Sales to the United Nations for official use. How to amend previous tax returns Registration requirement. How to amend previous tax returns   In general, the seller and buyer must be registered for a sale to be tax free. How to amend previous tax returns See the Form 637 instructions for more information. How to amend previous tax returns Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. How to amend previous tax returns Further manufacture. How to amend previous tax returns   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. How to amend previous tax returns Credits or refunds. How to amend previous tax returns   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. How to amend previous tax returns The person using the article as a component part is eligible for the credit or refund. How to amend previous tax returns   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. How to amend previous tax returns A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. How to amend previous tax returns   See also Conditions to allowance in chapter 5. How to amend previous tax returns Tire credit. How to amend previous tax returns   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. How to amend previous tax returns The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). How to amend previous tax returns This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. How to amend previous tax returns Prev  Up  Next   Home   More Online Publications
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The How To Amend Previous Tax Returns

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