Federal Tax Form 8853 - Archer MSAs and LTC Insurance Contracts

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 2008 to your Archer MSA
• You are filing a joint return and your spouse (or his or her employer) made contributions for 2008 to your spouse's Archer MSA
• You (or your spouse, if filing jointly) received Archer MSA or Medicare Advantage MSA distributions in 2008
• 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 2008

Form name	Instructions	Form
2008 Federal Tax Form 8853 - Archer MSAs and LTC Insurance Contracts
2007 Federal Tax Form 8853 - Archer MSAs and LTC Insurance Contracts
2006 Federal Tax Form 8853 - Archer MSAs and LTC Insurance Contracts	-
2005 Federal Tax Form 8853 - Archer MSAs and LTC Insurance Contracts	-