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

Face-to-face Tax Help

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

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

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

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

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

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

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

City  Street Address  Days/Hours of Service  Telephone* 
Las Vegas  110 City Parkway
Las Vegas, NV 89106 

Monday - Friday 8:30 a.m. -4:30 p.m.

 

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

 

Services Provided

(702) 868-5005 
Reno  200 S. Virginia St.
Reno, NV 89501 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(775) 824-2218

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

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

The Taxpayer Advocate Service: Call 702-868-5179 in the Las Vegas area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104

Partnerships

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

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

Internal Revenue Service
110 City Parkway, Ste. 201
MS 4040LV
Las Vegas, NV 89106

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Irs Free Tax Filing

Irs free tax filing Index Symbols 28% rate gain, Collectibles (28% rate) gain. Irs free tax filing , Figuring 28% rate gain (line 11). Irs free tax filing A Adjustments to income, defined, Adjustment to income. Irs free tax filing Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. Irs free tax filing , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. Irs free tax filing Capital losses, Capital loss. Irs free tax filing Child's earnings, Child's earnings. Irs free tax filing Child's expenses, Child's expenses. Irs free tax filing Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. Irs free tax filing Child's unearned income Tax on, Renewing an exemption from withholding. Irs free tax filing Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. Irs free tax filing D Deductible investment interest, Deductible investment interest. Irs free tax filing Deductions, Deductions you cannot take. Irs free tax filing Deductions, reduced, Reduced deductions or credits. Irs free tax filing Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. Irs free tax filing E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. Irs free tax filing , Estimated tax, penalty, Penalty for underpayment of estimated tax. Irs free tax filing Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. Irs free tax filing Extension of time to file, Extension of time to file. Irs free tax filing F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. Irs free tax filing Filing requirements, Part 1. Irs free tax filing Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. Irs free tax filing Schedule J, Using Schedule J (Form 1040), for line 9 tax. Irs free tax filing , Using Schedule J for line 15 tax. Irs free tax filing Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. Irs free tax filing Form 2555, Child files Form 2555 or 2555-EZ. Irs free tax filing , Parent files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing Form 2555-EZ, Child files Form 2555 or 2555-EZ. Irs free tax filing , Parent files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing , Child files Form 2555 or 2555-EZ. Irs free tax filing Form 2848, Designated as representative. Irs free tax filing , How to request. Irs free tax filing Form 6251, Alternative minimum tax. Irs free tax filing , Limit on exemption amount (AMT). Irs free tax filing Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. Irs free tax filing , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. Irs free tax filing Free tax services, Free help with your tax return. Irs free tax filing G Gift, income from property received as, Income from property received as a gift. Irs free tax filing H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. Irs free tax filing IRS notice sent to child, IRS notice. Irs free tax filing Itemized deductions Directly connected, Directly connected. Irs free tax filing J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). Irs free tax filing M Married parents filing separately, Parents are married. Irs free tax filing Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. Irs free tax filing Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. Irs free tax filing Publications (see Tax help) Q Qualified dividends, Qualified dividends. Irs free tax filing , Qualified dividends. Irs free tax filing R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. Irs free tax filing Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. Irs free tax filing Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. Irs free tax filing Signing child's return, Signing the child's return. Irs free tax filing Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. Irs free tax filing , Figuring 28% rate gain (line 11). Irs free tax filing , Using the Schedule D Tax Worksheet for line 15 tax. Irs free tax filing Section 1202 gain, Section 1202 gain. Irs free tax filing Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. Irs free tax filing Signing child's return, Signing the child's return. Irs free tax filing Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. Irs free tax filing Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. Irs free tax filing 2013 Filing Requirements for Dependents Tax help, How to request. Irs free tax filing , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. Irs free tax filing Age requirement, Certain January 1 birthdays. Irs free tax filing Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. Irs free tax filing Tips not reported to employer, Other Filing Requirements Trust income, Trust income. Irs free tax filing TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. Irs free tax filing Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. Irs free tax filing Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. Irs free tax filing , Figuring unrecaptured section 1250 gain (line 11). Irs free tax filing W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). Irs free tax filing Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. Irs free tax filing Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). Irs free tax filing Prev  Up     Home   More Online Publications