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2011 Irs Forms Publications

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2011 Irs Forms Publications

2011 irs forms publications Publication 969 - Main Content Table of Contents Health Savings Accounts (HSAs)Qualifying for an HSA Contributions to an HSA Distributions From an HSA Balance in an HSA Death of HSA Holder Filing Form 8889 Employer Participation Medical Savings Accounts (MSAs)Archer MSAs Contributions to an MSA Distributions From an MSA Balance in an Archer MSA Death of the Archer MSA Holder Filing Form 8853 Employer Participation Medicare Advantage MSAs Flexible Spending Arrangements (FSAs)Qualifying for an FSA Contributions to an FSA Distributions From an FSA Balance in an FSA Employer Participation Health Reimbursement Arrangements (HRAs)Qualifying for an HRA Contributions to an HRA Distributions From an HRA Balance in an HRA Employer Participation How To Get Tax HelpLow Income Taxpayer Clinics Health Savings Accounts (HSAs) A health savings account (HSA) is a tax-exempt trust or custodial account you set up with a qualified HSA trustee to pay or reimburse certain medical expenses you incur. 2011 irs forms publications You must be an eligible individual to qualify for an HSA. 2011 irs forms publications No permission or authorization from the IRS is necessary to establish an HSA. 2011 irs forms publications You set up an HSA with a trustee. 2011 irs forms publications A qualified HSA trustee can be a bank, an insurance company, or anyone already approved by the IRS to be a trustee of individual retirement arrangements (IRAs) or Archer MSAs. 2011 irs forms publications The HSA can be established through a trustee that is different from your health plan provider. 2011 irs forms publications Your employer may already have some information on HSA trustees in your area. 2011 irs forms publications If you have an Archer MSA, you can generally roll it over into an HSA tax free. 2011 irs forms publications See Rollovers, later. 2011 irs forms publications What are the benefits of an HSA?   You may enjoy several benefits from having an HSA. 2011 irs forms publications You can claim a tax deduction for contributions you, or someone other than your employer, make to your HSA even if you do not itemize your deductions on Form 1040. 2011 irs forms publications Contributions to your HSA made by your employer (including contributions made through a cafeteria plan) may be excluded from your gross income. 2011 irs forms publications The contributions remain in your account until you use them. 2011 irs forms publications The interest or other earnings on the assets in the account are tax free. 2011 irs forms publications Distributions may be tax free if you pay qualified medical expenses. 2011 irs forms publications See Qualified medical expenses , later. 2011 irs forms publications An HSA is “portable. 2011 irs forms publications ” It stays with you if you change employers or leave the work force. 2011 irs forms publications Qualifying for an HSA To be an eligible individual and qualify for an HSA, you must meet the following requirements. 2011 irs forms publications You must be covered under a high deductible health plan (HDHP), described later, on the first day of the month. 2011 irs forms publications You have no other health coverage except what is permitted under Other health coverage , later. 2011 irs forms publications You are not enrolled in Medicare. 2011 irs forms publications You cannot be claimed as a dependent on someone else's 2013 tax return. 2011 irs forms publications Under the last-month rule, you are considered to be an eligible individual for the entire year if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers). 2011 irs forms publications If you meet these requirements, you are an eligible individual even if your spouse has non-HDHP family coverage, provided your spouse's coverage does not cover you. 2011 irs forms publications If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an HSA contribution. 2011 irs forms publications This is true even if the other person does not actually claim your exemption. 2011 irs forms publications Each spouse who is an eligible individual who wants an HSA must open a separate HSA. 2011 irs forms publications You cannot have a joint HSA. 2011 irs forms publications High deductible health plan (HDHP). 2011 irs forms publications   An HDHP has: A higher annual deductible than typical health plans, and A maximum limit on the sum of the annual deductible and out-of-pocket medical expenses that you must pay for covered expenses. 2011 irs forms publications Out-of-pocket expenses include copayments and other amounts, but do not include premiums. 2011 irs forms publications   An HDHP may provide preventive care benefits without a deductible or with a deductible less than the minimum annual deductible. 2011 irs forms publications Preventive care includes, but is not limited to, the following. 2011 irs forms publications Periodic health evaluations, including tests and diagnostic procedures ordered in connection with routine examinations, such as annual physicals. 2011 irs forms publications Routine prenatal and well-child care. 2011 irs forms publications Child and adult immunizations. 2011 irs forms publications Tobacco cessation programs. 2011 irs forms publications Obesity weight-loss programs. 2011 irs forms publications Screening services. 2011 irs forms publications This includes screening services for the following: Cancer. 2011 irs forms publications Heart and vascular diseases. 2011 irs forms publications Infectious diseases. 2011 irs forms publications Mental health conditions. 2011 irs forms publications Substance abuse. 2011 irs forms publications Metabolic, nutritional, and endocrine conditions. 2011 irs forms publications Musculoskeletal disorders. 2011 irs forms publications Obstetric and gynecological conditions. 2011 irs forms publications Pediatric conditions. 2011 irs forms publications Vision and hearing disorders. 2011 irs forms publications For more information on screening services, see Notice 2004-23, 2004-15 I. 2011 irs forms publications R. 2011 irs forms publications B. 2011 irs forms publications 725 available at www. 2011 irs forms publications irs. 2011 irs forms publications gov/irb/2004-15_IRB/ar10. 2011 irs forms publications html. 2011 irs forms publications     The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2013. 2011 irs forms publications      Self-only coverage Family coverage Minimum annual deductible $1,250 $2,500 Maximum annual deductible and other out-of-pocket expenses* $6,250 $12,500 * This limit does not apply to deductibles and expenses for out-of-network services if the plan uses a network of providers. 2011 irs forms publications Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. 2011 irs forms publications    The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2014. 2011 irs forms publications      Self-only coverage Family coverage Minimum annual deductible $1,250 $2,500 Maximum annual deductible and other out-of-pocket expenses* $6,350 $12,700 * This limit does not apply to deductibles and expenses for out-of-network services if the plan uses a network of providers. 2011 irs forms publications Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. 2011 irs forms publications   Self-only HDHP coverage is an HDHP covering only an eligible individual. 2011 irs forms publications Family HDHP coverage is an HDHP covering an eligible individual and at least one other individual (whether or not that individual is an eligible individual). 2011 irs forms publications Example. 2011 irs forms publications An eligible individual and his dependent child are covered under an “employee plus one” HDHP offered by the individual's employer. 2011 irs forms publications This is family HDHP coverage. 2011 irs forms publications Family plans that do not meet the high deductible rules. 2011 irs forms publications   There are some family plans that have deductibles for both the family as a whole and for individual family members. 2011 irs forms publications Under these plans, if you meet the individual deductible for one family member, you do not have to meet the higher annual deductible amount for the family. 2011 irs forms publications If either the deductible for the family as a whole or the deductible for an individual family member is less than the minimum annual deductible for family coverage, the plan does not qualify as an HDHP. 2011 irs forms publications Example. 2011 irs forms publications You have family health insurance coverage in 2013. 2011 irs forms publications The annual deductible for the family plan is $3,500. 2011 irs forms publications This plan also has an individual deductible of $1,500 for each family member. 2011 irs forms publications The plan does not qualify as an HDHP because the deductible for an individual family member is less than the minimum annual deductible ($2,500) for family coverage. 2011 irs forms publications Other health coverage. 2011 irs forms publications   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. 2011 irs forms publications However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. 2011 irs forms publications    You can have additional insurance that provides benefits only for the following items. 2011 irs forms publications Liabilities incurred under workers' compensation laws, tort liabilities, or liabilities related to ownership or use of property. 2011 irs forms publications A specific disease or illness. 2011 irs forms publications A fixed amount per day (or other period) of hospitalization. 2011 irs forms publications   You can also have coverage (whether provided through insurance or otherwise) for the following items. 2011 irs forms publications Accidents. 2011 irs forms publications Disability. 2011 irs forms publications Dental care. 2011 irs forms publications Vision care. 2011 irs forms publications Long-term care. 2011 irs forms publications    Plans in which substantially all of the coverage is through the items listed earlier are not HDHPs. 2011 irs forms publications For example, if your plan provides coverage substantially all of which is for a specific disease or illness, the plan is not an HDHP for purposes of establishing an HSA. 2011 irs forms publications Prescription drug plans. 2011 irs forms publications   You can have a prescription drug plan, either as part of your HDHP or a separate plan (or rider), and qualify as an eligible individual if the plan does not provide benefits until the minimum annual deductible of the HDHP has been met. 2011 irs forms publications If you can receive benefits before that deductible is met, you are not an eligible individual. 2011 irs forms publications Other employee health plans. 2011 irs forms publications   An employee covered by an HDHP and a health FSA or an HRA that pays or reimburses qualified medical expenses generally cannot make contributions to an HSA. 2011 irs forms publications Health FSAs and HRAs are discussed later. 2011 irs forms publications   However, an employee can make contributions to an HSA while covered under an HDHP and one or more of the following arrangements. 2011 irs forms publications Limited-purpose health FSA or HRA. 2011 irs forms publications These arrangements can pay or reimburse the items listed earlier under Other health coverage except long-term care. 2011 irs forms publications Also, these arrangements can pay or reimburse preventive care expenses because they can be paid without having to satisfy the deductible. 2011 irs forms publications Suspended HRA. 2011 irs forms publications Before the beginning of an HRA coverage period, you can elect to suspend the HRA. 2011 irs forms publications The HRA does not pay or reimburse, at any time, the medical expenses incurred during the suspension period except preventive care and items listed under Other health coverage. 2011 irs forms publications When the suspension period ends, you are no longer eligible to make contributions to an HSA. 2011 irs forms publications Post-deductible health FSA or HRA. 2011 irs forms publications These arrangements do not pay or reimburse any medical expenses incurred before the minimum annual deductible amount is met. 2011 irs forms publications The deductible for these arrangements does not have to be the same as the deductible for the HDHP, but benefits may not be provided before the minimum annual deductible amount is met. 2011 irs forms publications Retirement HRA. 2011 irs forms publications This arrangement pays or reimburses only those medical expenses incurred after retirement. 2011 irs forms publications After retirement you are no longer eligible to make contributions to an HSA. 2011 irs forms publications Health FSA – grace period. 2011 irs forms publications   Coverage during a grace period by a general purpose health FSA is allowed if the balance in the health FSA at the end of its prior year plan is zero. 2011 irs forms publications See Flexible Spending Arrangements (FSAs) , later. 2011 irs forms publications Contributions to an HSA Any eligible individual can contribute to an HSA. 2011 irs forms publications For an employee's HSA, the employee, the employee's employer, or both may contribute to the employee's HSA in the same year. 2011 irs forms publications For an HSA established by a self-employed (or unemployed) individual, the individual can contribute. 2011 irs forms publications Family members or any other person may also make contributions on behalf of an eligible individual. 2011 irs forms publications Contributions to an HSA must be made in cash. 2011 irs forms publications Contributions of stock or property are not allowed. 2011 irs forms publications Limit on Contributions The amount you or any other person can contribute to your HSA depends on the type of HDHP coverage you have, your age, the date you become an eligible individual, and the date you cease to be an eligible individual. 2011 irs forms publications For 2013, if you have self-only HDHP coverage, you can contribute up to $3,250. 2011 irs forms publications If you have family HDHP coverage, you can contribute up to $6,450. 2011 irs forms publications For 2014, if you have self-only HDHP coverage, you can contribute up to $3,300. 2011 irs forms publications If you have family HDHP coverage you can contribute up to $6,550. 2011 irs forms publications If you were, or were considered (under the last-month rule, discussed later), an eligible individual for the entire year and did not change your type of coverage, you can contribute the full amount based on your type of coverage. 2011 irs forms publications However, if you were not an eligible individual for the entire year or changed your coverage during the year, your contribution limit is the greater of: The limitation shown on the Line 3 Limitation Chart and Worksheetin the Instructions for Form 8889, Health Savings Accounts (HSAs), or The maximum annual HSA contribution based on your HDHP coverage (self-only or family) on the first day of the last month of your tax year. 2011 irs forms publications If you had family HDHP coverage on the first day of the last month of your tax year, your contribution limit for 2013 is $6,450 even if you changed coverage during the year. 2011 irs forms publications Last-month rule. 2011 irs forms publications   Under the last-month rule, if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers), you are considered an eligible individual for the entire year. 2011 irs forms publications You are treated as having the same HDHP coverage for the entire year as you had on the first day of the last month. 2011 irs forms publications Testing period. 2011 irs forms publications   If contributions were made to your HSA based on you being an eligible individual for the entire year under the last-month rule, you must remain an eligible individual during the testing period. 2011 irs forms publications For the last-month rule, the testing period begins with the last month of your tax year and ends on the last day of the 12th month following that month. 2011 irs forms publications For example, December 1, 2013, through December 31, 2014. 2011 irs forms publications   If you fail to remain an eligible individual during the testing period, other than because of death or becoming disabled, you will have to include in income the total contributions made to your HSA that would not have been made except for the last-month rule. 2011 irs forms publications You include this amount in your income in the year in which you fail to be an eligible individual. 2011 irs forms publications This amount is also subject to a 10% additional tax. 2011 irs forms publications The income and additional tax are shown on Form 8889, Part III. 2011 irs forms publications Example 1. 2011 irs forms publications Chris, age 53, becomes an eligible individual on December 1, 2013. 2011 irs forms publications He has family HDHP coverage on that date. 2011 irs forms publications Under the last-month rule, he contributes $6,450 to his HSA. 2011 irs forms publications Chris fails to be an eligible individual in June 2014. 2011 irs forms publications Because Chris did not remain an eligible individual during the testing period (December 1, 2013, through December 31, 2014), he must include in his 2014 income the contributions made in 2013 that would not have been made except for the last-month rule. 2011 irs forms publications Chris uses the worksheet in the Form 8889 instructions to determine this amount. 2011 irs forms publications January -0- February -0- March -0- April -0- May -0- June -0- July -0- August -0- September -0- October -0- November -0- December $6,450. 2011 irs forms publications 00 Total for all months $6,450. 2011 irs forms publications 00 Limitation. 2011 irs forms publications Divide the total by 12 $537. 2011 irs forms publications 50 Chris would include $5,912. 2011 irs forms publications 50 ($6,450. 2011 irs forms publications 00 – $537. 2011 irs forms publications 50) in his gross income on his 2014 tax return. 2011 irs forms publications Also, a 10% additional tax applies to this amount. 2011 irs forms publications Example 2. 2011 irs forms publications Erika, age 39, has self-only HDHP coverage on January 1, 2013. 2011 irs forms publications Erika changes to family HDHP coverage on November 1, 2013. 2011 irs forms publications Because Erika has family HDHP coverage on December 1, 2013, she contributes $6,450 for 2013. 2011 irs forms publications Erika fails to be an eligible individual in March 2014. 2011 irs forms publications Because she did not remain an eligible individual during the testing period (December 1, 2013, through December 31, 2014), she must include in income the contribution made that would not have been made except for the last-month rule. 2011 irs forms publications Erika uses the worksheet in the Form 8889 instructions to determine this amount. 2011 irs forms publications January $3,250. 2011 irs forms publications 00 February $3,250. 2011 irs forms publications 00 March $3,250. 2011 irs forms publications 00 April $3,250. 2011 irs forms publications 00 May $3,250. 2011 irs forms publications 00 June $3,250. 2011 irs forms publications 00 July $3,250. 2011 irs forms publications 00 August $3,250. 2011 irs forms publications 00 September $3,250. 2011 irs forms publications 00 October $3,250. 2011 irs forms publications 00 November $6,450. 2011 irs forms publications 00 December $6,450. 2011 irs forms publications 00 Total for all months $45,400. 2011 irs forms publications 00 Limitation. 2011 irs forms publications Divide the total by 12 $3,783. 2011 irs forms publications 34 Erika would include $2,666. 2011 irs forms publications 67 ($6,450 – $3,783. 2011 irs forms publications 34) in her gross income on her 2014 tax return. 2011 irs forms publications Also, a 10% additional tax applies to this amount. 2011 irs forms publications Additional contribution. 2011 irs forms publications   If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000. 2011 irs forms publications For example, if you have self-only coverage, you can contribute up to $4,250 (the contribution limit for self-only coverage ($3,250) plus the additional contribution of $1,000). 2011 irs forms publications However, see Enrolled in Medicare , later. 2011 irs forms publications If you have more than one HSA in 2013, your total contributions to all the HSAs cannot be more than the limits discussed earlier. 2011 irs forms publications Reduction of contribution limit. 2011 irs forms publications   You must reduce the amount that can be contributed (including any additional contribution) to your HSA by the amount of any contribution made to your Archer MSA (including employer contributions) for the year. 2011 irs forms publications A special rule applies to married people, discussed next, if each spouse has family coverage under an HDHP. 2011 irs forms publications Rules for married people. 2011 irs forms publications   If either spouse has family HDHP coverage, both spouses are treated as having family HDHP coverage. 2011 irs forms publications If each spouse has family coverage under a separate plan, the contribution limit for 2013 is $6,450. 2011 irs forms publications You must reduce the limit on contributions, before taking into account any additional contributions, by the amount contributed to both spouses' Archer MSAs. 2011 irs forms publications After that reduction, the contribution limit is split equally between the spouses unless you agree on a different division. 2011 irs forms publications The rules for married people apply only if both spouses are eligible individuals. 2011 irs forms publications If both spouses are 55 or older and not enrolled in Medicare, each spouse's contribution limit is increased by the additional contribution. 2011 irs forms publications If both spouses meet the age requirement, the total contributions under family coverage cannot be more than $8,450. 2011 irs forms publications Each spouse must make the additional contribution to his or her own HSA. 2011 irs forms publications Example. 2011 irs forms publications For 2013, Mr. 2011 irs forms publications Auburn and his wife are both eligible individuals. 2011 irs forms publications They each have family coverage under separate HDHPs. 2011 irs forms publications Mr. 2011 irs forms publications Auburn is 58 years old and Mrs. 2011 irs forms publications Auburn is 53. 2011 irs forms publications Mr. 2011 irs forms publications and Mrs. 2011 irs forms publications Auburn can split the family contribution limit ($6,450) equally or they can agree on a different division. 2011 irs forms publications If they split it equally, Mr. 2011 irs forms publications Auburn can contribute $4,225 to an HSA (one-half the maximum contribution for family coverage ($3,225) + $1,000 additional contribution) and Mrs. 2011 irs forms publications Auburn can contribute $3,225 to an HSA. 2011 irs forms publications Employer contributions. 2011 irs forms publications   You must reduce the amount you, or any other person, can contribute to your HSA by the amount of any contributions made by your employer that are excludable from your income. 2011 irs forms publications This includes amounts contributed to your account by your employer through a cafeteria plan. 2011 irs forms publications Enrolled in Medicare. 2011 irs forms publications   Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. 2011 irs forms publications Example. 2011 irs forms publications You turned age 65 in July 2013 and enrolled in Medicare. 2011 irs forms publications You had an HDHP with self-only coverage and are eligible for an additional contribution of $1,000. 2011 irs forms publications Your contribution limit is $2,125 ($4,250 × 6 ÷ 12). 2011 irs forms publications Qualified HSA funding distribution. 2011 irs forms publications   A qualified HSA funding distribution may be made from your traditional IRA or Roth IRA to your HSA. 2011 irs forms publications This distribution cannot be made from an ongoing SEP IRA or SIMPLE IRA. 2011 irs forms publications For this purpose, a SEP IRA or SIMPLE IRA is ongoing if an employer contribution is made for the plan year ending with or within your tax year in which the distribution would be made. 2011 irs forms publications   The maximum qualified HSA funding distribution depends on the HDHP coverage (self-only or family) you have on the first day of the month in which the contribution is made and your age as of the end of the tax year. 2011 irs forms publications The distribution must be made directly by the trustee of the IRA to the trustee of the HSA. 2011 irs forms publications The distribution is not included in your income, is not deductible, and reduces the amount that can be contributed to your HSA. 2011 irs forms publications The qualified HSA funding distribution is shown on Form 8889 for the year in which the distribution is made. 2011 irs forms publications   You can make only one qualified HSA funding distribution during your lifetime. 2011 irs forms publications However, if you make a distribution during a month when you have self-only HDHP coverage, you can make another qualified HSA funding distribution in a later month in that tax year if you change to family HDHP coverage. 2011 irs forms publications The total qualified HSA funding distribution cannot be more than the contribution limit for family HDHP coverage plus any additional contribution to which you are entitled. 2011 irs forms publications Example. 2011 irs forms publications In 2013, you are an eligible individual, age 57, with self-only HDHP coverage. 2011 irs forms publications You can make a qualified HSA funding distribution of $4,250 ($3,250 plus $1,000 additional contribution). 2011 irs forms publications Funding distribution – testing period. 2011 irs forms publications   You must remain an eligible individual during the testing period. 2011 irs forms publications For a qualified HSA funding distribution, the testing period begins with the month in which the qualified HSA funding distribution is contributed and ends on the last day of the 12th month following that month. 2011 irs forms publications For example, if a qualified HSA funding distribution is contributed to your HSA on August 10, 2013, your testing period begins in August 2013, and ends on August 31, 2014. 2011 irs forms publications   If you fail to remain an eligible individual during the testing period, other than because of death or becoming disabled, you will have to include in income the qualified HSA funding distribution. 2011 irs forms publications You include this amount in income in the year in which you fail to be an eligible individual. 2011 irs forms publications This amount is also subject to a 10% additional tax. 2011 irs forms publications The income and the additional tax are shown on Form 8889, Part III. 2011 irs forms publications   Each qualified HSA funding distribution allowed has its own testing period. 2011 irs forms publications For example, you are an eligible individual, age 45, with self-only HDHP coverage. 2011 irs forms publications On June 18, 2013, you make a qualified HSA funding distribution of $3,250. 2011 irs forms publications On July 27, 2013, you enroll in family HDHP coverage and on August 17, 2013, you make a qualified HSA funding distribution of $3,200. 2011 irs forms publications Your testing period for the first distribution begins in June 2013 and ends on June 30, 2014. 2011 irs forms publications Your testing period for the second distribution begins in August 2013 and ends on August 31, 2014. 2011 irs forms publications   The testing period rule that applies under the last-month rule (discussed earlier) does not apply to amounts contributed to an HSA through a qualified HSA funding distribution. 2011 irs forms publications If you remain an eligible individual during the entire funding distribution testing period, then no amount of that distribution is included in income and will not be subject to the additional tax for failing to meet the last-month rule testing period. 2011 irs forms publications Rollovers A rollover contribution is not included in your income, is not deductible, and does not reduce your contribution limit. 2011 irs forms publications Archer MSAs and other HSAs. 2011 irs forms publications   You can roll over amounts from Archer MSAs and other HSAs into an HSA. 2011 irs forms publications You do not have to be an eligible individual to make a rollover contribution from your existing HSA to a new HSA. 2011 irs forms publications Rollover contributions do not need to be in cash. 2011 irs forms publications Rollovers are not subject to the annual contribution limits. 2011 irs forms publications   You must roll over the amount within 60 days after the date of receipt. 2011 irs forms publications You can make only one rollover contribution to an HSA during a 1-year period. 2011 irs forms publications Note. 2011 irs forms publications If you instruct the trustee of your HSA to transfer funds directly to the trustee of another of your HSAs, the transfer is not considered a rollover. 2011 irs forms publications There is no limit on the number of these transfers. 2011 irs forms publications Do not include the amount transferred in income, deduct it as a contribution, or include it as a distribution on Form 8889. 2011 irs forms publications When To Contribute You can make contributions to your HSA for 2013 until April 15, 2014. 2011 irs forms publications If you fail to be an eligible individual during 2013, you can still make contributions, up until April 15, 2014, for the months you were an eligible individual. 2011 irs forms publications Your employer can make contributions to your HSA between January 1, 2014, and April 15, 2014, that are allocated to 2013. 2011 irs forms publications Your employer must notify you and the trustee of your HSA that the contribution is for 2013. 2011 irs forms publications The contribution will be reported on your 2014 Form W-2. 2011 irs forms publications Reporting Contributions on Your Return Contributions made by your employer are not included in your income. 2011 irs forms publications Contributions to an employee's account by an employer using the amount of an employee's salary reduction through a cafeteria plan are treated as employer contributions. 2011 irs forms publications Generally, you can claim contributions you made and contributions made by any other person, other than your employer, on your behalf, as an adjustment to income. 2011 irs forms publications Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. 2011 irs forms publications The contributions are treated as a distribution of money and are not included in the partner's gross income. 2011 irs forms publications Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are deductible by the partnership and includible in the partner's gross income. 2011 irs forms publications In both situations, the partner can deduct the contribution made to the partner's HSA. 2011 irs forms publications Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are deductible by the S corporation and includible in the shareholder-employee's gross income. 2011 irs forms publications The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. 2011 irs forms publications Form 8889. 2011 irs forms publications   Report all contributions to your HSA on Form 8889 and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications You should include all contributions made for 2013, including those made by April 15, 2014, that are designated for 2013. 2011 irs forms publications Contributions made by your employer and qualified HSA funding distributions are also shown on the form. 2011 irs forms publications   You should receive Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, from the trustee showing the amount contributed to your HSA during the year. 2011 irs forms publications Your employer's contributions also will be shown in box 12 of Form W-2, Wage and Tax Statement, with code W. 2011 irs forms publications Follow the instructions for Form 8889. 2011 irs forms publications Report your HSA deduction on Form 1040 or Form 1040NR. 2011 irs forms publications Excess contributions. 2011 irs forms publications   You will have excess contributions if the contributions to your HSA for the year are greater than the limits discussed earlier. 2011 irs forms publications Excess contributions are not deductible. 2011 irs forms publications Excess contributions made by your employer are included in your gross income. 2011 irs forms publications If the excess contribution is not included in box 1 of Form W-2, you must report the excess as “Other income” on your tax return. 2011 irs forms publications   Generally, you must pay a 6% excise tax on excess contributions. 2011 irs forms publications See Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. 2011 irs forms publications The excise tax applies to each tax year the excess contribution remains in the account. 2011 irs forms publications   You may withdraw some or all of the excess contributions and not pay the excise tax on the amount withdrawn if you meet the following conditions. 2011 irs forms publications You withdraw the excess contributions by the due date, including extensions, of your tax return for the year the contributions were made. 2011 irs forms publications You withdraw any income earned on the withdrawn contributions and include the earnings in “Other income” on your tax return for the year you withdraw the contributions and earnings. 2011 irs forms publications If you fail to remain an eligible individual during any of the testing periods, discussed earlier, the amount you have to include in income is not an excess contribution. 2011 irs forms publications If you withdraw any of those amounts, the amount is treated the same as any other distribution from an HSA, discussed later. 2011 irs forms publications Deducting an excess contribution in a later year. 2011 irs forms publications   You may be able to deduct excess contributions for previous years that are still in your HSA. 2011 irs forms publications The excess contribution you can deduct for the current year is the lesser of the following two amounts. 2011 irs forms publications Your maximum HSA contribution limit for the year minus any amounts contributed to your HSA for the year. 2011 irs forms publications The total excess contributions in your HSA at the beginning of the year. 2011 irs forms publications   Amounts contributed for the year include contributions by you, your employer, and any other person. 2011 irs forms publications They also include any qualified HSA funding distribution made to your HSA. 2011 irs forms publications Any excess contribution remaining at the end of a tax year is subject to the excise tax. 2011 irs forms publications See Form 5329. 2011 irs forms publications Distributions From an HSA You will generally pay medical expenses during the year without being reimbursed by your HDHP until you reach the annual deductible for the plan. 2011 irs forms publications When you pay medical expenses during the year that are not reimbursed by your HDHP, you can ask the trustee of your HSA to send you a distribution from your HSA. 2011 irs forms publications You can receive tax-free distributions from your HSA to pay or be reimbursed for qualified medical expenses you incur after you establish the HSA. 2011 irs forms publications If you receive distributions for other reasons, the amount you withdraw will be subject to income tax and may be subject to an additional 20% tax. 2011 irs forms publications You do not have to make distributions from your HSA each year. 2011 irs forms publications If you are no longer an eligible individual, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. 2011 irs forms publications Generally, a distribution is money you get from your health savings account. 2011 irs forms publications Your total distributions include amounts paid with a debit card that restricts payments to health care and amounts withdrawn from the HSA by other individuals that you have designated. 2011 irs forms publications The trustee will report any distribution to you and the IRS on Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. 2011 irs forms publications Qualified medical expenses. 2011 irs forms publications   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. 2011 irs forms publications These are explained in Publication 502, Medical and Dental Expenses. 2011 irs forms publications   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for HSA purposes. 2011 irs forms publications A medicine or drug will be a qualified medical expense for HSA purposes only if the medicine or drug: Requires a prescription, Is available without a prescription (an over-the-counter medicine or drug) and you get a prescription for it, or Is insulin. 2011 irs forms publications   For HSA purposes, expenses incurred before you establish your HSA are not qualified medical expenses. 2011 irs forms publications State law determines when an HSA is established. 2011 irs forms publications An HSA that is funded by amounts rolled over from an Archer MSA or another HSA is established on the date the prior account was established. 2011 irs forms publications   If, under the last-month rule, you are considered to be an eligible individual for the entire year for determining the contribution amount, only those expenses incurred after you actually establish your HSA are qualified medical expenses. 2011 irs forms publications   Qualified medical expenses are those incurred by the following persons. 2011 irs forms publications You and your spouse. 2011 irs forms publications All dependents you claim on your tax return. 2011 irs forms publications Any person you could have claimed as a dependent on your return except that: The person filed a joint return, The person had gross income of $3,900 or more, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2011 irs forms publications    For this purpose, a child of parents that are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child's exemption. 2011 irs forms publications You cannot deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040) that are equal to the tax-free distribution from your HSA. 2011 irs forms publications Insurance premiums. 2011 irs forms publications   You cannot treat insurance premiums as qualified medical expenses unless the premiums are for: Long-term care insurance. 2011 irs forms publications Health care continuation coverage (such as coverage under COBRA). 2011 irs forms publications Health care coverage while receiving unemployment compensation under federal or state law. 2011 irs forms publications Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap). 2011 irs forms publications   The premiums for long-term care insurance (item (1)) that you can treat as qualified medical expenses are subject to limits based on age and are adjusted annually. 2011 irs forms publications See Limit on long-term care premiums you can deduct in the instructions for Schedule A (Form 1040). 2011 irs forms publications   Items (2) and (3) can be for your spouse or a dependent meeting the requirement for that type of coverage. 2011 irs forms publications For item (4), if you, the account beneficiary, are not 65 or older, Medicare premiums for coverage of your spouse or a dependent (who is 65 or older) generally are not qualified medical expenses. 2011 irs forms publications Health coverage tax credit. 2011 irs forms publications   You cannot claim this credit for premiums that you pay with a tax-free distribution from your HSA. 2011 irs forms publications See Publication 502 for more information on this credit. 2011 irs forms publications Deemed distributions from HSAs. 2011 irs forms publications   The following situations result in deemed taxable distributions from your HSA. 2011 irs forms publications You engaged in any transaction prohibited by section 4975 with respect to any of your HSAs, at any time in 2013. 2011 irs forms publications Your account ceases to be an HSA as of January 1, 2013, and you must include the fair market value of all assets in the account as of January 1, 2013, on Form 8889. 2011 irs forms publications You used any portion of any of your HSAs as security for a loan at any time in 2013. 2011 irs forms publications You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. 2011 irs forms publications   Examples of prohibited transactions include the direct or indirect: Sale, exchange, or leasing of property between you and the HSA, Lending of money between you and the HSA, Furnishing goods, services, or facilities between you and the HSA, and Transfer to or use by you, or for your benefit, of any assets of the HSA. 2011 irs forms publications   Any deemed distribution will not be treated as used to pay qualified medical expenses. 2011 irs forms publications These distributions are included in your income and are subject to the additional 20% tax, discussed later. 2011 irs forms publications Recordkeeping. 2011 irs forms publications You must keep records sufficient to show that: The distributions were exclusively to pay or reimburse qualified medical expenses, The qualified medical expenses had not been previously paid or reimbursed from another source, and The medical expenses had not been taken as an itemized deduction in any year. 2011 irs forms publications Do not send these records with your tax return. 2011 irs forms publications Keep them with your tax records. 2011 irs forms publications Reporting Distributions on Your Return How you report your distributions depends on whether or not you use the distribution for qualified medical expenses (defined earlier). 2011 irs forms publications If you use a distribution from your HSA for qualified medical expenses, you do not pay tax on the distribution but you have to report the distribution on Form 8889. 2011 irs forms publications However, the distribution of an excess contribution taken out after the due date, including extensions, of your return is subject to tax even if used for qualified medical expenses. 2011 irs forms publications Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications If you do not use a distribution from your HSA for qualified medical expenses, you must pay tax on the distribution. 2011 irs forms publications Report the amount on Form 8889 and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications You may have to pay an additional 20% tax on your taxable distribution. 2011 irs forms publications HSA administration and maintenance fees withdrawn by the trustee are not reported as distributions from the HSA. 2011 irs forms publications Additional tax. 2011 irs forms publications   There is an additional 20% tax on the part of your distributions not used for qualified medical expenses. 2011 irs forms publications Figure the tax on Form 8889 and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications Exceptions. 2011 irs forms publications   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. 2011 irs forms publications Balance in an HSA An HSA is generally exempt from tax. 2011 irs forms publications You are permitted to take a distribution from your HSA at any time; however, only those amounts used exclusively to pay for qualified medical expenses are tax free. 2011 irs forms publications Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). 2011 irs forms publications Earnings on amounts in an HSA are not included in your income while held in the HSA. 2011 irs forms publications Death of HSA Holder You should choose a beneficiary when you set up your HSA. 2011 irs forms publications What happens to that HSA when you die depends on whom you designate as the beneficiary. 2011 irs forms publications Spouse is the designated beneficiary. 2011 irs forms publications   If your spouse is the designated beneficiary of your HSA, it will be treated as your spouse's HSA after your death. 2011 irs forms publications Spouse is not the designated beneficiary. 2011 irs forms publications   If your spouse is not the designated beneficiary of your HSA: The account stops being an HSA, and The fair market value of the HSA becomes taxable to the beneficiary in the year in which you die. 2011 irs forms publications If your estate is the beneficiary, the value is included on your final income tax return. 2011 irs forms publications The amount taxable to a beneficiary other than the estate is reduced by any qualified medical expenses for the decedent that are paid by the beneficiary within 1 year after the date of death. 2011 irs forms publications Filing Form 8889 You must file Form 8889 with your Form 1040 or Form 1040NR if you (or your spouse, if married filing a joint return) had any activity in your HSA during the year. 2011 irs forms publications You must file the form even if only your employer or your spouse's employer made contributions to the HSA. 2011 irs forms publications If, during the tax year, you are the beneficiary of two or more HSAs or you are a beneficiary of an HSA and you have your own HSA, you must complete a separate Form 8889 for each HSA. 2011 irs forms publications Enter “statement” at the top of each Form 8889 and complete the form as instructed. 2011 irs forms publications Next, complete a controlling Form 8889 combining the amounts shown on each of the statement Forms 8889. 2011 irs forms publications Attach the statements to your tax return after the controlling Form 8889. 2011 irs forms publications Employer Participation This section contains the rules that employers must follow if they decide to make HSAs available to their employees. 2011 irs forms publications Unlike the previous discussions, “you” refers to the employer and not to the employee. 2011 irs forms publications Health plan. 2011 irs forms publications   If you want your employees to be able to have an HSA, they must have an HDHP. 2011 irs forms publications You can provide no additional coverage other than those exceptions listed previously under Other health coverage . 2011 irs forms publications Contributions. 2011 irs forms publications   You can make contributions to your employees' HSAs. 2011 irs forms publications You deduct the contributions on your business income tax return for the year in which you make the contributions. 2011 irs forms publications If the contribution is allocated to the prior year, you still deduct it in the year in which you made the contribution. 2011 irs forms publications   For more information on employer contributions, see Notice 2008-59, 2008-29 I. 2011 irs forms publications R. 2011 irs forms publications B. 2011 irs forms publications 123, questions 23 through 27, available at www. 2011 irs forms publications irs. 2011 irs forms publications gov/irb/2008-29_IRB/ar11. 2011 irs forms publications html. 2011 irs forms publications Comparable contributions. 2011 irs forms publications   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' HSAs. 2011 irs forms publications Your contributions are comparable if they are either: The same amount, or The same percentage of the annual deductible limit under the HDHP covering the employees. 2011 irs forms publications The comparability rules do not apply to contributions made through a cafeteria plan. 2011 irs forms publications Comparable participating employees. 2011 irs forms publications   Comparable participating employees: Are covered by your HDHP and are eligible to establish an HSA, Have the same category of coverage (either self-only or family coverage), and Have the same category of employment (part-time, full-time, or former employees). 2011 irs forms publications   To meet the comparability requirements for eligible employees who have not established an HSA by December 31 or have not notified you that they have an HSA, you must meet a notice requirement and a contribution requirement. 2011 irs forms publications   You will meet the notice requirement if by January 15 of the following calendar year you provide a written notice to all such employees. 2011 irs forms publications The notice must state that each eligible employee who, by the last day of February, establishes an HSA and notifies you that they have established an HSA will receive a comparable contribution to the HSA for the prior year. 2011 irs forms publications For a sample of the notice, see Regulation 54. 2011 irs forms publications 4980G-4 A-14(c). 2011 irs forms publications You will meet the contribution requirement for these employees if by April 15, 2014, you contribute comparable amounts plus reasonable interest to the employee's HSA for the prior year. 2011 irs forms publications Note. 2011 irs forms publications For purposes of making contributions to HSAs of non-highly compensated employees, highly compensated employees shall not be treated as comparable participating employees. 2011 irs forms publications Excise tax. 2011 irs forms publications   If you made contributions to your employees' HSAs that were not comparable, you must pay an excise tax of 35% of the amount you contributed. 2011 irs forms publications Employment taxes. 2011 irs forms publications   Amounts you contribute to your employees' HSAs are generally not subject to employment taxes. 2011 irs forms publications You must report the contributions in box 12 of the Form W-2 you file for each employee. 2011 irs forms publications This includes the amounts the employee elected to contribute through a cafeteria plan. 2011 irs forms publications Enter code “W” in box 12. 2011 irs forms publications Medical Savings Accounts (MSAs) Archer MSAs were created to help self-employed individuals and employees of certain small employers meet the medical care costs of the account holder, the account holder's spouse, or the account holder's dependent(s). 2011 irs forms publications After December 31, 2007, you cannot be treated as an eligible individual for Archer MSA purposes unless: You were an active participant for any tax year ending before January 1, 2008, or You became an active participant for a tax year ending after December 31, 2007, by reason of coverage under a high deductible health plan (HDHP) of an Archer MSA participating employer. 2011 irs forms publications A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is eligible for Medicare. 2011 irs forms publications Archer MSAs An Archer MSA is a tax-exempt trust or custodial account that you set up with a U. 2011 irs forms publications S. 2011 irs forms publications financial institution (such as a bank or an insurance company) in which you can save money exclusively for future medical expenses. 2011 irs forms publications What are the benefits of an Archer MSA?   You may enjoy several benefits from having an Archer MSA. 2011 irs forms publications You can claim a tax deduction for contributions you make even if you do not itemize your deductions on Form 1040 or Form 1040NR. 2011 irs forms publications The interest or other earnings on the assets in your Archer MSA are tax free. 2011 irs forms publications Distributions may be tax free if you pay qualified medical expenses. 2011 irs forms publications See Qualified medical expenses , later. 2011 irs forms publications The contributions remain in your Archer MSA from year to year until you use them. 2011 irs forms publications An Archer MSA is “portable” so it stays with you if you change employers or leave the work force. 2011 irs forms publications Qualifying for an Archer MSA To qualify for an Archer MSA, you must be either of the following. 2011 irs forms publications An employee (or the spouse of an employee) of a small employer (defined later) that maintains a self-only or family HDHP for you (or your spouse). 2011 irs forms publications A self-employed person (or the spouse of a self-employed person) who maintains a self-only or family HDHP. 2011 irs forms publications You can have no other health or Medicare coverage except what is permitted under Other health coverage , later. 2011 irs forms publications You must be an eligible individual on the first day of a given month to get an Archer MSA deduction for that month. 2011 irs forms publications If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an Archer MSA contribution. 2011 irs forms publications This is true even if the other person does not actually claim your exemption. 2011 irs forms publications Small employer. 2011 irs forms publications   A small employer is generally an employer who had an average of 50 or fewer employees during either of the last 2 calendar years. 2011 irs forms publications The definition of small employer is modified for new employers and growing employers. 2011 irs forms publications Growing employer. 2011 irs forms publications   A small employer may begin HDHPs and Archer MSAs for his or her employees and then grow beyond 50 employees. 2011 irs forms publications The employer will continue to meet the requirement for small employers if he or she: Had 50 or fewer employees when the Archer MSAs began, Made a contribution that was excludable or deductible as an Archer MSA for the last year he or she had 50 or fewer employees, and Had an average of 200 or fewer employees each year after 1996. 2011 irs forms publications Changing employers. 2011 irs forms publications   If you change employers, your Archer MSA moves with you. 2011 irs forms publications However, you may not make additional contributions unless you are otherwise eligible. 2011 irs forms publications High deductible health plan (HDHP). 2011 irs forms publications   To be eligible for an Archer MSA, you must be covered under an HDHP. 2011 irs forms publications An HDHP has: A higher annual deductible than typical health plans, and A maximum limit on the annual out-of-pocket medical expenses that you must pay for covered expenses. 2011 irs forms publications Limits. 2011 irs forms publications   The following table shows the limits for annual deductibles and the maximum out-of-pocket expenses for HDHPs for 2013. 2011 irs forms publications   Self-only coverage Family coverage Minimum annual deductible $2,150 $4,300 Maximum annual deductible $3,200 $6,450 Maximum annual out-of-pocket expenses $4,300 $7,850 Family plans that do not meet the high deductible rules. 2011 irs forms publications   There are some family plans that have deductibles for both the family as a whole and for individual family members. 2011 irs forms publications Under these plans, if you meet the individual deductible for one family member, you do not have to meet the higher annual deductible amount for the family. 2011 irs forms publications If either the deductible for the family as a whole or the deductible for an individual family member is less than the minimum annual deductible for family coverage, the plan does not qualify as an HDHP. 2011 irs forms publications Example. 2011 irs forms publications You have family health insurance coverage in 2013. 2011 irs forms publications The annual deductible for the family plan is $5,500. 2011 irs forms publications This plan also has an individual deductible of $2,000 for each family member. 2011 irs forms publications The plan does not qualify as an HDHP because the deductible for an individual family member is less than the minimum annual deductible ($4,300) for family coverage. 2011 irs forms publications Other health coverage. 2011 irs forms publications   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. 2011 irs forms publications However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. 2011 irs forms publications However, you can have additional insurance that provides benefits only for the following items. 2011 irs forms publications Liabilities incurred under workers' compensation laws, torts, or ownership or use of property. 2011 irs forms publications A specific disease or illness. 2011 irs forms publications A fixed amount per day (or other period) of hospitalization. 2011 irs forms publications You can also have coverage (whether provided through insurance or otherwise) for the following items. 2011 irs forms publications Accidents. 2011 irs forms publications Disability. 2011 irs forms publications Dental care. 2011 irs forms publications Vision care. 2011 irs forms publications Long-term care. 2011 irs forms publications Contributions to an MSA Contributions to an Archer MSA must be made in cash. 2011 irs forms publications You cannot contribute stock or other property to an Archer MSA. 2011 irs forms publications Who can contribute to my Archer MSA?   If you are an employee, your employer may make contributions to your Archer MSA. 2011 irs forms publications (You do not pay tax on these contributions. 2011 irs forms publications ) If your employer does not make contributions to your Archer MSA, or you are self-employed, you can make your own contributions to your Archer MSA. 2011 irs forms publications Both you and your employer cannot make contributions to your Archer MSA in the same year. 2011 irs forms publications You do not have to make contributions to your Archer MSA every year. 2011 irs forms publications    If your spouse is covered by your HDHP and an excludable amount is contributed by your spouse's employer to an Archer MSA belonging to your spouse, you cannot make contributions to your own Archer MSA that year. 2011 irs forms publications Limits There are two limits on the amount you or your employer can contribute to your Archer MSA: The annual deductible limit. 2011 irs forms publications An income limit. 2011 irs forms publications Annual deductible limit. 2011 irs forms publications   You (or your employer) can contribute up to 75% of the annual deductible of your HDHP (65% if you have a self-only plan) to your Archer MSA. 2011 irs forms publications You must have the HDHP all year to contribute the full amount. 2011 irs forms publications If you do not qualify to contribute the full amount for the year, determine your annual deductible limit by using the worksheet in the Instructions for Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 2011 irs forms publications Example 1. 2011 irs forms publications You have an HDHP for your family all year in 2013. 2011 irs forms publications The annual deductible is $5,000. 2011 irs forms publications You can contribute up to $3,750 ($5,000 × 75%) to your Archer MSA for the year. 2011 irs forms publications Example 2. 2011 irs forms publications You have an HDHP for your family for the entire months of July through December 2013 (6 months). 2011 irs forms publications The annual deductible is $5,000. 2011 irs forms publications You can contribute up to $1,875 ($5,000 × 75% ÷ 12 × 6) to your Archer MSA for the year. 2011 irs forms publications If you and your spouse each have a family plan, you are treated as having family coverage with the lower annual deductible of the two health plans. 2011 irs forms publications The contribution limit is split equally between you unless you agree on a different division. 2011 irs forms publications Income limit. 2011 irs forms publications   You cannot contribute more than you earned for the year from the employer through whom you have your HDHP. 2011 irs forms publications   If you are self-employed, you cannot contribute more than your net self-employment income. 2011 irs forms publications This is your income from self-employment minus expenses (including the deductible part of self-employment tax). 2011 irs forms publications Example 1. 2011 irs forms publications Noah Paul earned $25,000 from ABC Company in 2013. 2011 irs forms publications Through ABC, he had an HDHP for his family for the entire year. 2011 irs forms publications The annual deductible was $5,000. 2011 irs forms publications He can contribute up to $3,750 to his Archer MSA (75% × $5,000). 2011 irs forms publications He can contribute the full amount because he earned more than $3,750 at ABC. 2011 irs forms publications Example 2. 2011 irs forms publications Westley Lawrence is self-employed. 2011 irs forms publications He had an HDHP for his family for the entire year in 2013. 2011 irs forms publications The annual deductible was $5,000. 2011 irs forms publications Based on the annual deductible, the maximum contribution to his Archer MSA would have been $3,750 (75% × $5,000). 2011 irs forms publications However, after deducting his business expenses, Joe's net self-employment income is $2,500 for the year. 2011 irs forms publications Therefore, he is limited to a contribution of $2,500. 2011 irs forms publications Individuals enrolled in Medicare. 2011 irs forms publications   Beginning with the first month you are enrolled in Medicare, you cannot contribute to an Archer MSA. 2011 irs forms publications However, you may be eligible for a Medicare Advantage MSA, discussed later. 2011 irs forms publications When To Contribute You can make contributions to your Archer MSA for 2013 until April 15, 2014. 2011 irs forms publications Reporting Contributions on Your Return Report all contributions to your Archer MSA on Form 8853 and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications You should include all contributions you, or your employer, made for 2013, including those made by April 15, 2014, that are designated for 2013. 2011 irs forms publications You should receive Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, from the trustee showing the amount you (or your employer) contributed during the year. 2011 irs forms publications Your employer's contributions should be shown in box 12 of Form W-2, Wage and Tax Statement, with code R. 2011 irs forms publications Follow the instructions for Form 8853 and complete the worksheet in the instructions. 2011 irs forms publications Report your Archer MSA deduction on Form 1040 or Form 1040NR. 2011 irs forms publications Excess contributions. 2011 irs forms publications   You will have excess contributions if the contributions to your Archer MSA for the year are greater than the limits discussed earlier. 2011 irs forms publications Excess contributions are not deductible. 2011 irs forms publications Excess contributions made by your employer are included in your gross income. 2011 irs forms publications If the excess contribution is not included in box 1 of Form W-2, you must report the excess as “Other income” on your tax return. 2011 irs forms publications   Generally, you must pay a 6% excise tax on excess contributions. 2011 irs forms publications See Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. 2011 irs forms publications The excise tax applies to each tax year the excess contribution remains in the account. 2011 irs forms publications   You may withdraw some or all of the excess contributions and not pay the excise tax on the amount withdrawn if you meet the following conditions. 2011 irs forms publications You withdraw the excess contributions by the due date, including extensions, of your tax return. 2011 irs forms publications You withdraw any income earned on the withdrawn contributions and include the earnings in “Other income” on your tax return for the year you withdraw the contributions and earnings. 2011 irs forms publications Deducting an excess contribution in a later year. 2011 irs forms publications   You may be able to deduct excess contributions for previous years that are still in your Archer MSA. 2011 irs forms publications The excess contribution you can deduct in the current year is the lesser of the following two amounts. 2011 irs forms publications Your maximum Archer MSA contribution limit for the year minus any amounts contributed to your Archer MSA for the year. 2011 irs forms publications The total excess contributions in your Archer MSA at the beginning of the year. 2011 irs forms publications   Any excess contributions remaining at the end of a tax year are subject to the excise tax. 2011 irs forms publications See Form 5329. 2011 irs forms publications Distributions From an MSA You will generally pay medical expenses during the year without being reimbursed by your HDHP until you reach the annual deductible for the plan. 2011 irs forms publications When you pay medical expenses during the year that are not reimbursed by your HDHP, you can ask the trustee of your Archer MSA to send you a distribution from your Archer MSA. 2011 irs forms publications You can receive tax-free distributions from your Archer MSA to pay for qualified medical expenses (discussed later). 2011 irs forms publications If you receive distributions for other reasons, the amount will be subject to income tax and may be subject to an additional 20% tax as well. 2011 irs forms publications You do not have to make withdrawals from your Archer MSA each year. 2011 irs forms publications If you no longer qualify to make contributions, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. 2011 irs forms publications A distribution is money you get from your Archer MSA. 2011 irs forms publications The trustee will report any distribution to you and the IRS on Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. 2011 irs forms publications Qualified medical expenses. 2011 irs forms publications   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. 2011 irs forms publications These are explained in Publication 502. 2011 irs forms publications   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for MSA purposes. 2011 irs forms publications A medicine or drug will be a qualified medical expense for MSA purposes only if the medicine or drug: Requires a prescription, Is available without a prescription (an over-the-counter medicine or drug) and you get a prescription for it, or Is insulin. 2011 irs forms publications   Qualified medical expenses are those incurred by the following persons. 2011 irs forms publications You and your spouse. 2011 irs forms publications All dependents you claim on your tax return. 2011 irs forms publications Any person you could have claimed as a dependent on your return except that: The person filed a joint return, The person had gross income of $3,900 or more, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2011 irs forms publications    For this purpose, a child of parents that are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child's exemption. 2011 irs forms publications    You cannot deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040) that are equal to the tax-free distribution from your Archer MSA. 2011 irs forms publications Special rules for insurance premiums. 2011 irs forms publications   Generally, you cannot treat insurance premiums as qualified medical expenses for Archer MSAs. 2011 irs forms publications You can, however, treat premiums for long-term care coverage, health care coverage while you receive unemployment benefits, or health care continuation coverage required under any federal law as qualified medical expenses for Archer MSAs. 2011 irs forms publications Health coverage tax credit. 2011 irs forms publications   You cannot claim this credit for premiums that you pay with a tax-free distribution from your Archer MSA. 2011 irs forms publications See Publication 502 for information on this credit. 2011 irs forms publications Deemed distributions from Archer MSAs. 2011 irs forms publications   The following situations result in deemed taxable distributions from your Archer MSA. 2011 irs forms publications You engaged in any transaction prohibited by section 4975 with respect to any of your Archer MSAs at any time in 2013. 2011 irs forms publications Your account ceases to be an Archer MSA as of January 1, 2013, and you must include the fair market value of all assets in the account as of January 1, 2013, on Form 8853. 2011 irs forms publications You used any portion of any of your Archer MSAs as security for a loan at any time in 2013. 2011 irs forms publications You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. 2011 irs forms publications   Examples of prohibited transactions include the direct or indirect: Sale, exchange, or leasing of property between you and the Archer MSA, Lending of money between you and the Archer MSA, Furnishing goods, services, or facilities between you and the Archer MSA, and Transfer to or use by you, or for your benefit, of any assets of the Archer MSA. 2011 irs forms publications   Any deemed distribution will not be treated as used to pay qualified medical expenses. 2011 irs forms publications These distributions are included in your income and are subject to the additional 20% tax, discussed later. 2011 irs forms publications Recordkeeping. 2011 irs forms publications You must keep records sufficient to show that: The distributions were exclusively to pay or reimburse qualified medical expenses, The qualified medical expenses had not been previously paid or reimbursed from another source, and The medical expenses had not been taken as an itemized deduction in any year. 2011 irs forms publications Do not send these records with your tax return. 2011 irs forms publications Keep them with your tax records. 2011 irs forms publications Reporting Distributions on Your Return How you report your distributions depends on whether or not you use the distribution for qualified medical expenses (defined earlier). 2011 irs forms publications If you use a distribution from your Archer MSA for qualified medical expenses, you do not pay tax on the distribution but you have to report the distribution on Form 8853. 2011 irs forms publications Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications If you do not use a distribution from your Archer MSA for qualified medical expenses, you must pay tax on the distribution. 2011 irs forms publications Report the amount on Form 8853 and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications You may have to pay an additional 20% tax, discussed later, on your taxable distribution. 2011 irs forms publications If an amount (other than a rollover) is contributed to your Archer MSA this year (by you or your employer), you also must report and pay tax on a distribution you receive from your Archer MSA this year that is used to pay medical expenses of someone who is not covered by an HDHP, or is also covered by another health plan that is not an HDHP, at the time the expenses are incurred. 2011 irs forms publications Rollovers. 2011 irs forms publications   Generally, any distribution from an Archer MSA that you roll over into another Archer MSA or an HSA is not taxable if you complete the rollover within 60 days. 2011 irs forms publications An Archer MSA and an HSA can only receive one rollover contribution during a 1-year period. 2011 irs forms publications See the Form 8853 instructions for more information. 2011 irs forms publications Additional tax. 2011 irs forms publications   There is a 20% additional tax on the part of your distributions not used for qualified medical expenses. 2011 irs forms publications Figure the tax on Form 8853 and file it with your Form 1040 or Form 1040NR. 2011 irs forms publications Report the additional tax in the total on Form 1040 or Form 1040NR. 2011 irs forms publications Exceptions. 2011 irs forms publications   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. 2011 irs forms publications Balance in an Archer MSA An Archer MSA is generally exempt from tax. 2011 irs forms publications You are permitted to take a distribution from your Archer MSA at any time; however, only those amounts used exclusively to pay for qualified medical expenses are tax free. 2011 irs forms publications Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). 2011 irs forms publications Earnings on amounts in an Archer MSA are not included in your income while held in the Archer MSA. 2011 irs forms publications Death of the Archer MSA Holder You should choose a beneficiary when you set up your Archer MSA. 2011 irs forms publications What happens to that Archer MSA when you die depends on whom you designate as the beneficiary. 2011 irs forms publications Spouse is the designated beneficiary. 2011 irs forms publications   If your spouse is the designated beneficiary of your Archer MSA, it will be treated as your spouse's Archer MSA after your death. 2011 irs forms publications Spouse is not the designated beneficiary. 2011 irs forms publications   If your spouse is not the designated beneficiary of your Archer MSA: The account stops being an Archer MSA, and The fair market value of the Archer MSA becomes taxable to the beneficiary in the year in which you die. 2011 irs forms publications   If your estate is the beneficiary, the fair market value of the Archer MSA will be included on your final income tax return. 2011 irs forms publications The amount taxable to a beneficiary other than the estate is reduced by any qualified medical expenses for the decedent that are paid by the beneficiary within 1 year after the date of death. 2011 irs forms publications Filing Form 8853 You must file Form 8853 with your Form 1040 or Form 1040NR if you (or your spouse, if married filing a joint return) had any activity in your Archer MSA during the year. 2011 irs forms publications You must file the form even if only your employer or your spouse's employer made contributions to the Archer MSA. 2011 irs forms publications If, during the tax year, you are the beneficiary of two or more Archer MSAs or you are a beneficiary of an Archer MSA and you have your own Archer MSA, you must complete a separate Form 8853 for each MSA. 2011 irs forms publications Enter “statement” at the top of each Form 8853 and complete the form as instructed. 2011 irs forms publications Next, complete a controlling Form 8853 combining the amounts shown on each of the statement Forms 8853. 2011 irs forms publications Attach the statements to your tax return after the controlling Form 8853. 2011 irs forms publications Employer Participation This section contains the rules that employers must follow if they decide to make Archer MSAs available to their employees. 2011 irs forms publications Unlike the previous discussions, “you” refers to the employer and not to the employee. 2011 irs forms publications Health plan. 2011 irs forms publications   If you want your employees to be able to have an Archer MSA, you must make an HDHP available to them. 2011 irs forms publications You can provide no additional coverage other than those exceptions listed previously under Other health coverage . 2011 irs forms publications Contributions. 2011 irs forms publications   You can make contributions to your employees' Archer MSAs. 2011 irs forms publications You deduct the contributions on the “Employee benefit programs” line of your business income tax return for the year in which you make the contributions. 2011 irs forms publications If you are filing Form 1040, Schedule C, this is Part II, line 14. 2011 irs forms publications Comparable contributions. 2011 irs forms publications   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' Archer MSAs. 2011 irs forms publications Your contributions are comparable if they are either: The same amount, or The same percentage of the annual deductible limit under the HDHP covering the employees. 2011 irs forms publications Comparable participating employees. 2011 irs forms publications   Comparable participating employees: Are covered by your HDHP and are eligible to establish an Archer MSA, Have the same category of coverage (either self-only or family coverage), and Have the same category of employment (either part-time or full-time). 2011 irs forms publications Excise tax. 2011 irs forms publications   If you made contributions to your employees' Archer MSAs that were not comparable, you must pay an excise tax of 35% of the amount you contributed. 2011 irs forms publications Employment taxes. 2011 irs forms publications   Amounts you contribute to your employees' Archer MSAs are generally not subject to employment taxes. 2011 irs forms publications You must report the contributions in box 12 of the Form W-2 you file for each employee. 2011 irs forms publications Enter code “R” in box 12. 2011 irs forms publications Medicare Advantage MSAs A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder. 2011 irs forms publications To be eligible for a Medicare Advantage MSA, you must be enrolled in Medicare and have a high deductible health plan (HDHP) that meets the Medicare guidelines. 2011 irs forms publications A Medicare Advantage MSA is a tax-exempt trust or custodial savings account that you set up with a financial institution (such as a bank or an insurance company) in which the Medicare program can deposit money for qualified medical expenses. 2011 irs forms publications The money in your account is not taxed if it is used for qualified medical expenses, and it may earn interest or dividends. 2011 irs forms publications An HDHP is a special health insurance policy that has a high deductible. 2011 irs forms publications You choose the policy you want to use as part of your Medicare Advantage MSA plan. 2011 irs forms publications However, the policy must be approved by the Medicare program. 2011 irs forms publications Medicare Advantage MSAs are administered through the federal Medicare program. 2011 irs forms publications You can get information by calling 1-800-Medicare (1-800-633-4227) or through the Internet at www. 2011 irs forms publications medicare. 2011 irs forms publications gov. 2011 irs forms publications Note. 2011 irs forms publications You must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your tax return if you have a Medicare Advantage MSA. 2011 irs forms publications Flexible Spending Arrangements (FSAs) A health flexible spending arrangement (FSA) allows employees to be reimbursed for medical expenses. 2011 irs forms publications FSAs are usually funded through voluntary salary reduction agreements with your employer. 2011 irs forms publications No employment or federal income taxes are deducted from your contribution. 2011 irs forms publications The employer may also contribute. 2011 irs forms publications Note. 2011 irs forms publications Unlike HSAs or Archer MSAs which must be reported on Form 1040 or Form 1040NR, there are no reporting requirements for FSAs on your income tax return. 2011 irs forms publications For information on the interaction between a health FSA and an HSA, see Other employee health plans under Qualifying for an HSA, earlier. 2011 irs forms publications What are the benefits of an FSA?   You may enjoy several benefits from having an FSA. 2011 irs forms publications Contributions made by your employer can be excluded from your gross income. 2011 irs forms publications No employment or federal income taxes are deducted from the contributions. 2011 irs forms publications Withdrawals may be tax free if you pay qualified medical expenses. 2011 irs forms publications See Qualified medical expenses , later. 2011 irs forms publications You can withdraw funds from the account to pay qualified medical expenses even if you have not yet placed the funds in the account. 2011 irs forms publications Qualifying for an FSA Health FSAs are employer-established benefit plans. 2011 irs forms publications These may be offered in conjunction with other employer-provided benefits as part of a cafeteria plan. 2011 irs forms publications Employers have complete flexibility to offer various combinations of benefits in designing their plan. 2011 irs forms publications You do not have to be covered under any other health care plan to participate. 2011 irs forms publications Self-employed persons are not eligible for an FSA. 2011 irs forms publications Certain limitations may apply if you are a highly compensated participant or a key employee. 2011 irs forms publications Contributions to an FSA You contribute to your FSA by electing an amount to be voluntarily withheld from your pay by your employer. 2011 irs forms publications This is sometimes called a salary reduction agreement. 2011 irs forms publications The employer may also contribute to your FSA if specified in the plan. 2011 irs forms publications You do not pay federal income tax or employment taxes on the salary you contribute or the amounts your employer contributes to the FSA. 2011 irs forms publications However, contributions made by your employer to provide coverage for long-term care insurance must be included in income. 2011 irs forms publications When To Contribute At the
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Contact My Local Office in Pennsylvania

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Altoona 1601 Eleventh Ave.
Altoona, PA 16601

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(814) 944-3532
Bethlehem 3 W. Broad St.
Bethlehem, PA 18018

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
 

Services Provided

(610) 865-8208
Butler 220 S. Main St.
Butler PA 16001

Monday-Thursday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 282-4531
Cranberry 230 Executive Drive
Cranberry TWP, PA 16066

Monday - 8:30 a.m. - 3:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 772-5111
Erie 1314 Griswold Plaza
Erie, PA 16501

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(814) 456-8967
Harrisburg 228 Walnut St.
Harrisburg, PA 17108

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 777-9650
Horsham 200 Lakeside Drive
Horsham, PA 19044

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(215) 887-6134
Johnstown 319 Washington St.
Johnstown, PA 15901 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(814) 533-4221 
King of Prussia  601 South Henderson Rd.
King of Prussia, PA 19406 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(610) 992-5130 
Lancaster  1720 Hempstead Rd. 
Lancaster, PA 17601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 291-1994

 

Media  1400 N. Providence Rd.
Media, PA 19063 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 891-6002 
Monroeville  4314 Old William Penn Highway
Monroeville, PA 15146

Monday-Friday - 8:30 a.m. - 4:30 p.m..
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(412) 856-1913

 

Philadelphia  600 Arch St.
Philadelphia, PA 19106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(215) 861-1225 
Pittsburgh  1000 Liberty Avenue
Pittsburgh, PA 15222 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(412) 395-5667 
Reading  201 Penn St.
Reading, PA 19601 

Monday-Friday - 8:30  a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 320-5154 
Scranton  409 Lackawanna Ave.
Scranton, PA 18503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 961-2493

 

State College/
remote Taxpayer
Assistance
available at
RSVP of
Centre County
Willowbank
Building
 
RSVP of Centre County,
Willowbank Building
420 Holmes Street,
Room 339
Bellefonte,PA 16823

Monday-Friday, 8:30 a.m.-4:00 p.m.
(Closed Wednesdays from 12:00 noon to 1:00 p.m.)

 

 Virtual Services Provided

(814) 234-8735
Washington  162 W. Chestnut St.
Washington, PA 15301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 229-5985 
Wilkes-Barre  7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(570) 821-4076 
Williamsport  330 Pine St.
Williamsport, PA 17701 

Monday - Friday - 8:30 a.m.-4:30 p.m.; 
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(570) 326-1632 
York  2670 Industrial Highway
York, PA 17402 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(717) 757-4977

 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (215) 861-1304 in Philadelphia or (412) 395-5987 in Pittsburgh, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104
 

Partnerships

IRS and organizations all over the country are partnering to assist individual and families. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 Arch St.
Philadelphia, PA 19106

Internal Revenue Service
WS Moorehead Bldg
1000 Liberty Ave.
Pittsburgh, PA 15226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The 2011 Irs Forms Publications

2011 irs forms publications Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. 2011 irs forms publications Tax questions. 2011 irs forms publications How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2011 irs forms publications How To Use This Workbook You can use this workbook by following these five steps. 2011 irs forms publications Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 2011 irs forms publications Know the definitions of adjusted basis and fair market value, discussed below. 2011 irs forms publications Fill out Schedules 1 through 6. 2011 irs forms publications Read the Instructions for Form 4684. 2011 irs forms publications Fill out Form 4684 using the information you entered in Schedules 1 through 6. 2011 irs forms publications Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. 2011 irs forms publications Take what's in each row of. 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications And enter it on Form 4684. 2011 irs forms publications . 2011 irs forms publications . 2011 irs forms publications Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. 2011 irs forms publications   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. 2011 irs forms publications If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 2011 irs forms publications If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 2011 irs forms publications Fair market value. 2011 irs forms publications   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 2011 irs forms publications When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. 2011 irs forms publications Deduction limits. 2011 irs forms publications   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. 2011 irs forms publications See the Instructions for Form 4684, Section B. 2011 irs forms publications If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. 2011 irs forms publications   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. 2011 irs forms publications Employee property is property used in performing services as an employee. 2011 irs forms publications Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 2011 irs forms publications You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2011 irs forms publications NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2011 irs forms publications Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 irs forms publications You can email us at taxforms@irs. 2011 irs forms publications gov. 2011 irs forms publications Please put “Publications Comment” on the subject line. 2011 irs forms publications You can also send us comments from www. 2011 irs forms publications irs. 2011 irs forms publications gov/formspubs/. 2011 irs forms publications Select “Comment on Tax Forms and Publications” under “Information about. 2011 irs forms publications ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 irs forms publications Ordering forms and publications. 2011 irs forms publications   Visit www. 2011 irs forms publications irs. 2011 irs forms publications gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 irs forms publications Internal Revenue Service 1201 N. 2011 irs forms publications Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 irs forms publications   If you have a tax question, check the information available on IRS. 2011 irs forms publications gov or call 1-800-829-1040. 2011 irs forms publications We cannot answer tax questions sent to either of the above addresses. 2011 irs forms publications How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2011 irs forms publications By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 irs forms publications Free help with your return. 2011 irs forms publications   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 irs forms publications The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 irs forms publications Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 irs forms publications To find the nearest VITA or TCE site, visit IRS. 2011 irs forms publications gov or call 1-800-906-9887 or 1-800-829-1040. 2011 irs forms publications   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 irs forms publications To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2011 irs forms publications aarp. 2011 irs forms publications org/money/taxaide. 2011 irs forms publications   For more information on these programs, go to IRS. 2011 irs forms publications gov and enter keyword “VITA” in the upper right-hand corner. 2011 irs forms publications Internet. 2011 irs forms publications You can access the IRS website at IRS. 2011 irs forms publications gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 2011 irs forms publications Go to IRS. 2011 irs forms publications gov and click on Where's My Refund. 2011 irs forms publications Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2011 irs forms publications If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 irs forms publications Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 irs forms publications E-file your return. 2011 irs forms publications Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 irs forms publications Download forms, including talking tax forms, instructions, and publications. 2011 irs forms publications Order IRS products online. 2011 irs forms publications Research your tax questions online. 2011 irs forms publications Search publications online by topic or keyword. 2011 irs forms publications Use the online Internal Revenue Code, regulations, or other official guidance. 2011 irs forms publications View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 irs forms publications Figure your withholding allowances using the withholding calculator online at www. 2011 irs forms publications irs. 2011 irs forms publications gov/individuals. 2011 irs forms publications Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2011 irs forms publications irs. 2011 irs forms publications gov/individuals. 2011 irs forms publications Sign up to receive local and national tax news by email. 2011 irs forms publications Get information on starting and operating a small business. 2011 irs forms publications Phone. 2011 irs forms publications Many services are available by phone. 2011 irs forms publications   Ordering forms, instructions, and publications. 2011 irs forms publications Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2011 irs forms publications You should receive your order within 10 days. 2011 irs forms publications Asking tax questions. 2011 irs forms publications Call the IRS with your tax questions at 1-800-829-1040. 2011 irs forms publications Solving problems. 2011 irs forms publications You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 irs forms publications An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 irs forms publications Call your local Taxpayer Assistance Center for an appointment. 2011 irs forms publications To find the number, go to www. 2011 irs forms publications irs. 2011 irs forms publications gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 irs forms publications TTY/TDD equipment. 2011 irs forms publications If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 irs forms publications TeleTax topics. 2011 irs forms publications Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2011 irs forms publications Refund information. 2011 irs forms publications You can check the status of your refund on the new IRS phone app. 2011 irs forms publications Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 2011 irs forms publications IRS2Go is a new way to provide you with information and tools. 2011 irs forms publications To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2011 irs forms publications Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2011 irs forms publications If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 irs forms publications Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 irs forms publications If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2011 irs forms publications Other refund information. 2011 irs forms publications To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2011 irs forms publications Evaluating the quality of our telephone services. 2011 irs forms publications To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 irs forms publications One method is for a second IRS representative to listen in on or record random telephone calls. 2011 irs forms publications Another is to ask some callers to complete a short survey at the end of the call. 2011 irs forms publications Walk-in. 2011 irs forms publications Many products and services are available on a walk-in basis. 2011 irs forms publications   Products. 2011 irs forms publications You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 irs forms publications Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2011 irs forms publications Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 irs forms publications Services. 2011 irs forms publications You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 irs forms publications An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 irs forms publications If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2011 irs forms publications No appointment is necessary—just walk in. 2011 irs forms publications If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2011 irs forms publications A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 irs forms publications If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2011 irs forms publications All other issues will be handled without an appointment. 2011 irs forms publications To find the number of your local office, go to  www. 2011 irs forms publications irs. 2011 irs forms publications gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 irs forms publications Mail. 2011 irs forms publications You can send your order for forms, instructions, and publications to the address below. 2011 irs forms publications You should receive a response within 10 days after your request is received. 2011 irs forms publications  Internal Revenue Service 1201 N. 2011 irs forms publications Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2011 irs forms publications   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 irs forms publications Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2011 irs forms publications We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2011 irs forms publications Remember, the worst thing you can do is nothing at all. 2011 irs forms publications   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2011 irs forms publications You face (or your business is facing) an immediate threat of adverse action. 2011 irs forms publications You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2011 irs forms publications   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2011 irs forms publications You will be assigned to one advocate who will be with you at every turn. 2011 irs forms publications We have offices in every state, the District of Columbia, and Puerto Rico. 2011 irs forms publications Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2011 irs forms publications And our services are always free. 2011 irs forms publications   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2011 irs forms publications Our tax toolkit at www. 2011 irs forms publications TaxpayerAdvocate. 2011 irs forms publications irs. 2011 irs forms publications gov can help you understand these rights. 2011 irs forms publications   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2011 irs forms publications irs. 2011 irs forms publications gov/advocate. 2011 irs forms publications You can also call our toll-free number at 1-877-777-4778. 2011 irs forms publications   TAS also handles large-scale or systemic problems that affect many taxpayers. 2011 irs forms publications If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 irs forms publications irs. 2011 irs forms publications gov/advocate. 2011 irs forms publications Low Income Taxpayer Clinics (LITCs). 2011 irs forms publications   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2011 irs forms publications Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2011 irs forms publications These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2011 irs forms publications Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2011 irs forms publications For more information and to find a clinic near you, see the LITC page at www. 2011 irs forms publications irs. 2011 irs forms publications gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 irs forms publications This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2011 irs forms publications Free tax services. 2011 irs forms publications   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2011 irs forms publications Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2011 irs forms publications The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2011 irs forms publications The majority of the information and services listed in this publication are available to you free of charge. 2011 irs forms publications If there is a fee associated with a resource or service, it is listed in the publication. 2011 irs forms publications   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2011 irs forms publications DVD for tax products. 2011 irs forms publications You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2011 irs forms publications Prior-year forms, instructions, and publications. 2011 irs forms publications Tax Map: an electronic research tool and finding aid. 2011 irs forms publications Tax law frequently asked questions. 2011 irs forms publications Tax Topics from the IRS telephone response system. 2011 irs forms publications Internal Revenue Code—Title 26 of the U. 2011 irs forms publications S. 2011 irs forms publications Code. 2011 irs forms publications Links to other Internet based Tax Research Materials. 2011 irs forms publications Fill-in, print, and save features for most tax forms. 2011 irs forms publications Internal Revenue Bulletins. 2011 irs forms publications Toll-free and email technical support. 2011 irs forms publications Two releases during the year. 2011 irs forms publications  – The first release will ship the beginning of January 2012. 2011 irs forms publications  – The final release will ship the beginning of March 2012. 2011 irs forms publications Purchase the DVD from National Technical Information Service (NTIS) at www. 2011 irs forms publications irs. 2011 irs forms publications gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2011 irs forms publications Prev  Up  Next   Home   More Online Publications