HSA, Archer MSA, or Medicare Advantage MSA Information

Section 220(h) requires trustees to report to the IRS and medical savings account holders the contributions and year-end fair market value of any contributions made to a medical savings account (MSA). Congress requires Treasury to report to them the total contributions made to an MSA for the current tax year. Section 1201 of the Medicare prescription Drug, Improvement, and Modernization Act of 2003 (P.L. 108-173) created new Code section 223. Section 223(h) requires the reporting of contributions to and the year-end fair market value of health savings accounts for tax years beginning after December 31, 2003.

The latest form for HSA, Archer MSA, or Medicare Advantage MSA Information expires 2021-12-31 and can be found here.