8853 Archer MSAs and Long-Term Care Insurance Contracts

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8853

Archer MSAs and
Long-Term Care Insurance Contracts

Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/Form8853 for instructions and the latest information.
Attach to Form 1040, 1040-SR, or 1040-NR.

Form

Name(s) shown on return

OMB No. 1545-0074

2023

Attachment
Sequence No. 39

Social security number of MSA
account holder. If both spouses
have MSAs, see instructions

Section A. Archer MSAs. If you have only a Medicare Advantage MSA, skip Section A and complete Section B.
Part I
Archer MSA Contributions and Deductions. See instructions before completing this part. If you are filing
jointly and both you and your spouse have high deductible health plans with self-only coverage, complete a
separate Part I for each spouse.
1
2

DRAFT AS OF
April 11, 2023
DO NOT FILE
1
the unextended due
. . . . . . .
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2
3

4

Compensation (see instructions) from the employer maintaining the high deductible health plan. (If
self-employed, enter your earned income from the trade or business under which the high deductible
health plan was established.) . . . . . . . . . . . . . . . . . . . . . . . .

4

5

Archer MSA deduction. Enter the smallest of line 2, 3, or 4 here. Also include this amount on
Schedule 1 (Form 1040), line 23 . . . . . . . . . . . . . . . . . . . . . . .
Caution: If line 2 is more than line 5, you may have to pay an additional tax. See instructions.

Total employer contributions to your Archer MSA(s) for 2023 . . . . . .
Archer MSA contributions you made for 2023, including those made in 2024 by
date of your return that were for 2023. Don’t include rollovers. See instructions .
Limitation from the Line 3 Limitation Chart and Worksheet in the instructions .

3

Part II

5

Archer MSA Distributions

6a Total distributions you and your spouse received in 2023 from all Archer MSAs (see instructions) . .
b Distributions included on line 6a that you rolled over to another Archer MSA or a health savings
account. Also include any excess contributions (and the earnings on those excess contributions)
included on line 6a that were withdrawn by the unextended due date of your return. See instructions
c Subtract line 6b from line 6a
. . . . . . . . . . . . . . . . . . . . . . . .
7
Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . .
8
Taxable Archer MSA distributions. Subtract line 7 from line 6c. If zero or less, enter -0-. Also include
this amount in the total on Schedule 1 (Form 1040), line 8e
. . . . . . . . . . . . . .
9a If any of the distributions included on line 8 meet any of the Exceptions to the Additional 20% Tax
(see instructions), check here . . . . . . . . . . . . . . . . . . . . . . .
b Additional 20% tax (see instructions). Enter 20% (0.20) of the distributions included on line 8 that are
subject to the additional 20% tax. Also include this amount in the total on Schedule 2 (Form 1040),
line 17e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6a

6b
6c
7
8

9b

Section B. Medicare Advantage MSA Distributions. If you are filing jointly and both you and your spouse received
distributions in 2023 from a Medicare Advantage MSA, complete a separate Section B for each spouse. See
instructions.
10
11
12

Total distributions you received in 2023 from all Medicare Advantage MSAs (see instructions) . . .
Unreimbursed qualified medical expenses (see instructions) . . . . . . . . . . . . . .
Taxable Medicare Advantage MSA distributions. Subtract line 11 from line 10. If zero or less, enter
-0-. Also include this amount in the total on Schedule 1 (Form 1040), line 8e . . . . . . . . .
13a If any of the distributions included on line 12 meet any of the Exceptions to the Additional 50% Tax
(see instructions), check here . . . . . . . . . . . . . . . . . . . . . . .
b Additional 50% tax. Enter 50% (0.50) of the distributions included on line 12 that are subject to the
additional 50% tax. See instructions for the amount to enter if you had a Medicare Advantage MSA
at the end of 2022. Also include this amount in the total on Schedule 2 (Form 1040), line 17f . . .

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 24091H

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12

13b
Form 8853 (2023)

Attachment Sequence No. 39

Form 8853 (2023)
Name of policyholder (as shown on return)

Page 2

Social security number
of policyholder

Section C. Long-Term Care (LTC) Insurance Contracts. See Filing Requirements for Section C in the instructions
before completing this section.
If more than one Section C is attached, check here .
14a
15

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DRAFT AS OF
April 11, 2023
DO NOT FILE

b Social security number of insured
In 2023, did anyone other than you receive payments on a per diem or other periodic basis under a qualified
LTC insurance contract covering the insured or receive accelerated death benefits under a life insurance
policy covering the insured? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Was the insured a terminally ill individual? . . . . . . . . . . . . . . . . . . . . . .
Note: If “Yes” and the only payments you received in 2023 were accelerated death benefits that were paid to
you because the insured was terminally ill, skip lines 17 through 25 and enter -0- on line 26.

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Name of insured

Gross LTC payments received on a per diem or other periodic basis. Enter the total of the amounts
from box 1 of all Forms 1099-LTC you received with respect to the insured on which the “Per diem”
box in box 3 is checked . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes
Yes

No
No

17

Caution: Don’t use lines 18 through 26 to figure the taxable amount of benefits paid under an LTC
insurance contract that isn’t a qualified LTC insurance contract. Instead, if the benefits aren’t
excludable from your income (for example, if the benefits aren’t paid for personal injuries or sickness
through accident or health insurance), report the amount not excludable as income on Schedule 1
(Form 1040), line 8e, or, for taxpayers filing Form 1040-NR, on Schedule NEC (Form 1040-NR), line 12.
18
19
20

21
22
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24

25
26

Enter the part of the amount on line 17 that is from qualified LTC insurance contracts . . . . .
Accelerated death benefits received on a per diem or other periodic basis. Don’t include any amounts
you received because the insured was terminally ill. See instructions . . . . . . . . . . .
Add lines 18 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: If you checked “Yes” on line 15 above, see Multiple Payees in the
instructions before completing lines 21 through 25.
Multiply $420 by the number of days in the LTC period . . . . . . . .
21
Costs incurred for qualified LTC services provided for the insured during the
LTC period (see instructions) . . . . . . . . . . . . . . . .
22
Enter the larger of line 21 or line 22 . . . . . . . . . . . . . .
23
Reimbursements for qualified LTC services provided for the insured during the
LTC period . . . . . . . . . . . . . . . . . . . . . .
24
Caution: If you received any reimbursements from LTC contracts issued before August 1, 1996, see
instructions.
Per diem limitation. Subtract line 24 from line 23 . . . . . . . . . . . . . . . . . .
Taxable payments. Subtract line 25 from line 20. If zero or less, enter -0-. Also include this amount in
the total on Schedule 1 (Form 1040), line 8e, or, for taxpayers filing Form 1040-NR, on Form 1040-NR,
Schedule NEC, line 12. For taxpayers filing Form 1040-NR, on Schedule NEC (Form 1040-NR), line 12,
enter “LTC” and the amount
. . . . . . . . . . . . . . . . . . . . . . . .

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20

25

26
Form 8853 (2023)