Tax Form 8853 is used to:
- Report Archer MSA contributions (including employer contributions),
- Figure your Archer MSA deduction,
- Report distributions from Archer MSAs or Medicare Advantage MSAs,
- Report taxable payments from long-term care (LTC) insurance contracts, or
- Report taxable accelerated death benefits from a life insurance policy
You must file Form 8853 if any following applies:
- You (or your employer) made contributions for 2005 to your Archer MSA
- You are filing a joint return and your spouse (or his or her employer) made contributions for 2005 to your spouse's Archer MSA
- You (or your spouse, if filing jointly) received Archer MSA or Medicare Advantage MSA distributions in 2005
- You acquired an interest in an Archer MSA or a Medicare Advantage MSA because of the death of the account holder
- You (or your spouse, if filing jointly) were a policyholder who received payments under an LTC insurance contract or received any accelerated death benefits from a life insurance policy on a per diem or other periodic basis in 2005


