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General Instructions 20 - IRS tax forms

Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 8 Draft Ok to PrintAH XSL/XMLF ileid: .. ions/I8853/2017/A/XML/Cycle04/source(Ini t. & Date) _____Page 1 of 7 8:37 - 14-Sep-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for form 8853 Archer MSAs and long -Term Care Insurance ContractsDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to form 8853 and its Instructions , such as legislation enacted after they were published, go to InstructionsAfter December 31, 2007, contributions can't be made to an Archer Medical Savings Account for you, unless:You were an active Archer MSA participant for any tax year ending before January 1, 2008, orYou became an active Archer MSA participant for a tax year ending after December 31, 2007, because of coverage under a high deductible health plan (HDHP) of an Archer MSA participating of FormUse form 8853 to.

• Report taxable payments from long-term care (LTC) insurance contracts, or • Report taxable accelerated death benefits from a life insurance policy. Additional information. See Pub. 969, Health Savings Accounts and Other Tax-Favored Health Plans, for more details on MSAs. Who Must File You must file Form 8853 if any of the following applies.

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