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Free Tax Filing 2013

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Free Tax Filing 2013

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

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Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

Jump to a year:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014


2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

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2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

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2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

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2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

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2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

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2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

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2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

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2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

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2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

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2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

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2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

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2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

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2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

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1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

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1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Johnson, Barry

The IRS Population Count: An Update
Sailer, Peter; Weber, Michael

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1997

Taxes and Business Organizational Choice: Deja Vu All Over Again?
Petska, Tom

Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
Petska, Tom

Federal Taxation of Inheritance and Wealth Transfers
Johnson, Barry; Eller, Martha Britton

Household and Individual Income Data from Tax Returns
Sailer, Peter; Weber, Michael

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