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2010 Tax Form 1040

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2010 Tax Form 1040

2010 tax form 1040 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. 2010 tax form 1040 You must be an eligible individual to qualify for an HSA. 2010 tax form 1040 No permission or authorization from the IRS is necessary to establish an HSA. 2010 tax form 1040 You set up an HSA with a trustee. 2010 tax form 1040 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. 2010 tax form 1040 The HSA can be established through a trustee that is different from your health plan provider. 2010 tax form 1040 Your employer may already have some information on HSA trustees in your area. 2010 tax form 1040 If you have an Archer MSA, you can generally roll it over into an HSA tax free. 2010 tax form 1040 See Rollovers, later. 2010 tax form 1040 What are the benefits of an HSA?   You may enjoy several benefits from having an HSA. 2010 tax form 1040 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. 2010 tax form 1040 Contributions to your HSA made by your employer (including contributions made through a cafeteria plan) may be excluded from your gross income. 2010 tax form 1040 The contributions remain in your account until you use them. 2010 tax form 1040 The interest or other earnings on the assets in the account are tax free. 2010 tax form 1040 Distributions may be tax free if you pay qualified medical expenses. 2010 tax form 1040 See Qualified medical expenses , later. 2010 tax form 1040 An HSA is “portable. 2010 tax form 1040 ” It stays with you if you change employers or leave the work force. 2010 tax form 1040 Qualifying for an HSA To be an eligible individual and qualify for an HSA, you must meet the following requirements. 2010 tax form 1040 You must be covered under a high deductible health plan (HDHP), described later, on the first day of the month. 2010 tax form 1040 You have no other health coverage except what is permitted under Other health coverage , later. 2010 tax form 1040 You are not enrolled in Medicare. 2010 tax form 1040 You cannot be claimed as a dependent on someone else's 2013 tax return. 2010 tax form 1040 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). 2010 tax form 1040 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. 2010 tax form 1040 If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an HSA contribution. 2010 tax form 1040 This is true even if the other person does not actually claim your exemption. 2010 tax form 1040 Each spouse who is an eligible individual who wants an HSA must open a separate HSA. 2010 tax form 1040 You cannot have a joint HSA. 2010 tax form 1040 High deductible health plan (HDHP). 2010 tax form 1040   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. 2010 tax form 1040 Out-of-pocket expenses include copayments and other amounts, but do not include premiums. 2010 tax form 1040   An HDHP may provide preventive care benefits without a deductible or with a deductible less than the minimum annual deductible. 2010 tax form 1040 Preventive care includes, but is not limited to, the following. 2010 tax form 1040 Periodic health evaluations, including tests and diagnostic procedures ordered in connection with routine examinations, such as annual physicals. 2010 tax form 1040 Routine prenatal and well-child care. 2010 tax form 1040 Child and adult immunizations. 2010 tax form 1040 Tobacco cessation programs. 2010 tax form 1040 Obesity weight-loss programs. 2010 tax form 1040 Screening services. 2010 tax form 1040 This includes screening services for the following: Cancer. 2010 tax form 1040 Heart and vascular diseases. 2010 tax form 1040 Infectious diseases. 2010 tax form 1040 Mental health conditions. 2010 tax form 1040 Substance abuse. 2010 tax form 1040 Metabolic, nutritional, and endocrine conditions. 2010 tax form 1040 Musculoskeletal disorders. 2010 tax form 1040 Obstetric and gynecological conditions. 2010 tax form 1040 Pediatric conditions. 2010 tax form 1040 Vision and hearing disorders. 2010 tax form 1040 For more information on screening services, see Notice 2004-23, 2004-15 I. 2010 tax form 1040 R. 2010 tax form 1040 B. 2010 tax form 1040 725 available at www. 2010 tax form 1040 irs. 2010 tax form 1040 gov/irb/2004-15_IRB/ar10. 2010 tax form 1040 html. 2010 tax form 1040     The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2013. 2010 tax form 1040      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. 2010 tax form 1040 Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. 2010 tax form 1040    The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2014. 2010 tax form 1040      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. 2010 tax form 1040 Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. 2010 tax form 1040   Self-only HDHP coverage is an HDHP covering only an eligible individual. 2010 tax form 1040 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). 2010 tax form 1040 Example. 2010 tax form 1040 An eligible individual and his dependent child are covered under an “employee plus one” HDHP offered by the individual's employer. 2010 tax form 1040 This is family HDHP coverage. 2010 tax form 1040 Family plans that do not meet the high deductible rules. 2010 tax form 1040   There are some family plans that have deductibles for both the family as a whole and for individual family members. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Example. 2010 tax form 1040 You have family health insurance coverage in 2013. 2010 tax form 1040 The annual deductible for the family plan is $3,500. 2010 tax form 1040 This plan also has an individual deductible of $1,500 for each family member. 2010 tax form 1040 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. 2010 tax form 1040 Other health coverage. 2010 tax form 1040   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. 2010 tax form 1040 However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. 2010 tax form 1040    You can have additional insurance that provides benefits only for the following items. 2010 tax form 1040 Liabilities incurred under workers' compensation laws, tort liabilities, or liabilities related to ownership or use of property. 2010 tax form 1040 A specific disease or illness. 2010 tax form 1040 A fixed amount per day (or other period) of hospitalization. 2010 tax form 1040   You can also have coverage (whether provided through insurance or otherwise) for the following items. 2010 tax form 1040 Accidents. 2010 tax form 1040 Disability. 2010 tax form 1040 Dental care. 2010 tax form 1040 Vision care. 2010 tax form 1040 Long-term care. 2010 tax form 1040    Plans in which substantially all of the coverage is through the items listed earlier are not HDHPs. 2010 tax form 1040 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. 2010 tax form 1040 Prescription drug plans. 2010 tax form 1040   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. 2010 tax form 1040 If you can receive benefits before that deductible is met, you are not an eligible individual. 2010 tax form 1040 Other employee health plans. 2010 tax form 1040   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. 2010 tax form 1040 Health FSAs and HRAs are discussed later. 2010 tax form 1040   However, an employee can make contributions to an HSA while covered under an HDHP and one or more of the following arrangements. 2010 tax form 1040 Limited-purpose health FSA or HRA. 2010 tax form 1040 These arrangements can pay or reimburse the items listed earlier under Other health coverage except long-term care. 2010 tax form 1040 Also, these arrangements can pay or reimburse preventive care expenses because they can be paid without having to satisfy the deductible. 2010 tax form 1040 Suspended HRA. 2010 tax form 1040 Before the beginning of an HRA coverage period, you can elect to suspend the HRA. 2010 tax form 1040 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. 2010 tax form 1040 When the suspension period ends, you are no longer eligible to make contributions to an HSA. 2010 tax form 1040 Post-deductible health FSA or HRA. 2010 tax form 1040 These arrangements do not pay or reimburse any medical expenses incurred before the minimum annual deductible amount is met. 2010 tax form 1040 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. 2010 tax form 1040 Retirement HRA. 2010 tax form 1040 This arrangement pays or reimburses only those medical expenses incurred after retirement. 2010 tax form 1040 After retirement you are no longer eligible to make contributions to an HSA. 2010 tax form 1040 Health FSA – grace period. 2010 tax form 1040   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. 2010 tax form 1040 See Flexible Spending Arrangements (FSAs) , later. 2010 tax form 1040 Contributions to an HSA Any eligible individual can contribute to an HSA. 2010 tax form 1040 For an employee's HSA, the employee, the employee's employer, or both may contribute to the employee's HSA in the same year. 2010 tax form 1040 For an HSA established by a self-employed (or unemployed) individual, the individual can contribute. 2010 tax form 1040 Family members or any other person may also make contributions on behalf of an eligible individual. 2010 tax form 1040 Contributions to an HSA must be made in cash. 2010 tax form 1040 Contributions of stock or property are not allowed. 2010 tax form 1040 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. 2010 tax form 1040 For 2013, if you have self-only HDHP coverage, you can contribute up to $3,250. 2010 tax form 1040 If you have family HDHP coverage, you can contribute up to $6,450. 2010 tax form 1040 For 2014, if you have self-only HDHP coverage, you can contribute up to $3,300. 2010 tax form 1040 If you have family HDHP coverage you can contribute up to $6,550. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Last-month rule. 2010 tax form 1040   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. 2010 tax form 1040 You are treated as having the same HDHP coverage for the entire year as you had on the first day of the last month. 2010 tax form 1040 Testing period. 2010 tax form 1040   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. 2010 tax form 1040 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. 2010 tax form 1040 For example, December 1, 2013, through December 31, 2014. 2010 tax form 1040   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. 2010 tax form 1040 You include this amount in your income in the year in which you fail to be an eligible individual. 2010 tax form 1040 This amount is also subject to a 10% additional tax. 2010 tax form 1040 The income and additional tax are shown on Form 8889, Part III. 2010 tax form 1040 Example 1. 2010 tax form 1040 Chris, age 53, becomes an eligible individual on December 1, 2013. 2010 tax form 1040 He has family HDHP coverage on that date. 2010 tax form 1040 Under the last-month rule, he contributes $6,450 to his HSA. 2010 tax form 1040 Chris fails to be an eligible individual in June 2014. 2010 tax form 1040 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. 2010 tax form 1040 Chris uses the worksheet in the Form 8889 instructions to determine this amount. 2010 tax form 1040 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. 2010 tax form 1040 00 Total for all months $6,450. 2010 tax form 1040 00 Limitation. 2010 tax form 1040 Divide the total by 12 $537. 2010 tax form 1040 50 Chris would include $5,912. 2010 tax form 1040 50 ($6,450. 2010 tax form 1040 00 – $537. 2010 tax form 1040 50) in his gross income on his 2014 tax return. 2010 tax form 1040 Also, a 10% additional tax applies to this amount. 2010 tax form 1040 Example 2. 2010 tax form 1040 Erika, age 39, has self-only HDHP coverage on January 1, 2013. 2010 tax form 1040 Erika changes to family HDHP coverage on November 1, 2013. 2010 tax form 1040 Because Erika has family HDHP coverage on December 1, 2013, she contributes $6,450 for 2013. 2010 tax form 1040 Erika fails to be an eligible individual in March 2014. 2010 tax form 1040 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. 2010 tax form 1040 Erika uses the worksheet in the Form 8889 instructions to determine this amount. 2010 tax form 1040 January $3,250. 2010 tax form 1040 00 February $3,250. 2010 tax form 1040 00 March $3,250. 2010 tax form 1040 00 April $3,250. 2010 tax form 1040 00 May $3,250. 2010 tax form 1040 00 June $3,250. 2010 tax form 1040 00 July $3,250. 2010 tax form 1040 00 August $3,250. 2010 tax form 1040 00 September $3,250. 2010 tax form 1040 00 October $3,250. 2010 tax form 1040 00 November $6,450. 2010 tax form 1040 00 December $6,450. 2010 tax form 1040 00 Total for all months $45,400. 2010 tax form 1040 00 Limitation. 2010 tax form 1040 Divide the total by 12 $3,783. 2010 tax form 1040 34 Erika would include $2,666. 2010 tax form 1040 67 ($6,450 – $3,783. 2010 tax form 1040 34) in her gross income on her 2014 tax return. 2010 tax form 1040 Also, a 10% additional tax applies to this amount. 2010 tax form 1040 Additional contribution. 2010 tax form 1040   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. 2010 tax form 1040 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). 2010 tax form 1040 However, see Enrolled in Medicare , later. 2010 tax form 1040 If you have more than one HSA in 2013, your total contributions to all the HSAs cannot be more than the limits discussed earlier. 2010 tax form 1040 Reduction of contribution limit. 2010 tax form 1040   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. 2010 tax form 1040 A special rule applies to married people, discussed next, if each spouse has family coverage under an HDHP. 2010 tax form 1040 Rules for married people. 2010 tax form 1040   If either spouse has family HDHP coverage, both spouses are treated as having family HDHP coverage. 2010 tax form 1040 If each spouse has family coverage under a separate plan, the contribution limit for 2013 is $6,450. 2010 tax form 1040 You must reduce the limit on contributions, before taking into account any additional contributions, by the amount contributed to both spouses' Archer MSAs. 2010 tax form 1040 After that reduction, the contribution limit is split equally between the spouses unless you agree on a different division. 2010 tax form 1040 The rules for married people apply only if both spouses are eligible individuals. 2010 tax form 1040 If both spouses are 55 or older and not enrolled in Medicare, each spouse's contribution limit is increased by the additional contribution. 2010 tax form 1040 If both spouses meet the age requirement, the total contributions under family coverage cannot be more than $8,450. 2010 tax form 1040 Each spouse must make the additional contribution to his or her own HSA. 2010 tax form 1040 Example. 2010 tax form 1040 For 2013, Mr. 2010 tax form 1040 Auburn and his wife are both eligible individuals. 2010 tax form 1040 They each have family coverage under separate HDHPs. 2010 tax form 1040 Mr. 2010 tax form 1040 Auburn is 58 years old and Mrs. 2010 tax form 1040 Auburn is 53. 2010 tax form 1040 Mr. 2010 tax form 1040 and Mrs. 2010 tax form 1040 Auburn can split the family contribution limit ($6,450) equally or they can agree on a different division. 2010 tax form 1040 If they split it equally, Mr. 2010 tax form 1040 Auburn can contribute $4,225 to an HSA (one-half the maximum contribution for family coverage ($3,225) + $1,000 additional contribution) and Mrs. 2010 tax form 1040 Auburn can contribute $3,225 to an HSA. 2010 tax form 1040 Employer contributions. 2010 tax form 1040   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. 2010 tax form 1040 This includes amounts contributed to your account by your employer through a cafeteria plan. 2010 tax form 1040 Enrolled in Medicare. 2010 tax form 1040   Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. 2010 tax form 1040 Example. 2010 tax form 1040 You turned age 65 in July 2013 and enrolled in Medicare. 2010 tax form 1040 You had an HDHP with self-only coverage and are eligible for an additional contribution of $1,000. 2010 tax form 1040 Your contribution limit is $2,125 ($4,250 × 6 ÷ 12). 2010 tax form 1040 Qualified HSA funding distribution. 2010 tax form 1040   A qualified HSA funding distribution may be made from your traditional IRA or Roth IRA to your HSA. 2010 tax form 1040 This distribution cannot be made from an ongoing SEP IRA or SIMPLE IRA. 2010 tax form 1040 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. 2010 tax form 1040   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. 2010 tax form 1040 The distribution must be made directly by the trustee of the IRA to the trustee of the HSA. 2010 tax form 1040 The distribution is not included in your income, is not deductible, and reduces the amount that can be contributed to your HSA. 2010 tax form 1040 The qualified HSA funding distribution is shown on Form 8889 for the year in which the distribution is made. 2010 tax form 1040   You can make only one qualified HSA funding distribution during your lifetime. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Example. 2010 tax form 1040 In 2013, you are an eligible individual, age 57, with self-only HDHP coverage. 2010 tax form 1040 You can make a qualified HSA funding distribution of $4,250 ($3,250 plus $1,000 additional contribution). 2010 tax form 1040 Funding distribution – testing period. 2010 tax form 1040   You must remain an eligible individual during the testing period. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040   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. 2010 tax form 1040 You include this amount in income in the year in which you fail to be an eligible individual. 2010 tax form 1040 This amount is also subject to a 10% additional tax. 2010 tax form 1040 The income and the additional tax are shown on Form 8889, Part III. 2010 tax form 1040   Each qualified HSA funding distribution allowed has its own testing period. 2010 tax form 1040 For example, you are an eligible individual, age 45, with self-only HDHP coverage. 2010 tax form 1040 On June 18, 2013, you make a qualified HSA funding distribution of $3,250. 2010 tax form 1040 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. 2010 tax form 1040 Your testing period for the first distribution begins in June 2013 and ends on June 30, 2014. 2010 tax form 1040 Your testing period for the second distribution begins in August 2013 and ends on August 31, 2014. 2010 tax form 1040   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. 2010 tax form 1040 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. 2010 tax form 1040 Rollovers A rollover contribution is not included in your income, is not deductible, and does not reduce your contribution limit. 2010 tax form 1040 Archer MSAs and other HSAs. 2010 tax form 1040   You can roll over amounts from Archer MSAs and other HSAs into an HSA. 2010 tax form 1040 You do not have to be an eligible individual to make a rollover contribution from your existing HSA to a new HSA. 2010 tax form 1040 Rollover contributions do not need to be in cash. 2010 tax form 1040 Rollovers are not subject to the annual contribution limits. 2010 tax form 1040   You must roll over the amount within 60 days after the date of receipt. 2010 tax form 1040 You can make only one rollover contribution to an HSA during a 1-year period. 2010 tax form 1040 Note. 2010 tax form 1040 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. 2010 tax form 1040 There is no limit on the number of these transfers. 2010 tax form 1040 Do not include the amount transferred in income, deduct it as a contribution, or include it as a distribution on Form 8889. 2010 tax form 1040 When To Contribute You can make contributions to your HSA for 2013 until April 15, 2014. 2010 tax form 1040 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. 2010 tax form 1040 Your employer can make contributions to your HSA between January 1, 2014, and April 15, 2014, that are allocated to 2013. 2010 tax form 1040 Your employer must notify you and the trustee of your HSA that the contribution is for 2013. 2010 tax form 1040 The contribution will be reported on your 2014 Form W-2. 2010 tax form 1040 Reporting Contributions on Your Return Contributions made by your employer are not included in your income. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. 2010 tax form 1040 The contributions are treated as a distribution of money and are not included in the partner's gross income. 2010 tax form 1040 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. 2010 tax form 1040 In both situations, the partner can deduct the contribution made to the partner's HSA. 2010 tax form 1040 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. 2010 tax form 1040 The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. 2010 tax form 1040 Form 8889. 2010 tax form 1040   Report all contributions to your HSA on Form 8889 and file it with your Form 1040 or Form 1040NR. 2010 tax form 1040 You should include all contributions made for 2013, including those made by April 15, 2014, that are designated for 2013. 2010 tax form 1040 Contributions made by your employer and qualified HSA funding distributions are also shown on the form. 2010 tax form 1040   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. 2010 tax form 1040 Your employer's contributions also will be shown in box 12 of Form W-2, Wage and Tax Statement, with code W. 2010 tax form 1040 Follow the instructions for Form 8889. 2010 tax form 1040 Report your HSA deduction on Form 1040 or Form 1040NR. 2010 tax form 1040 Excess contributions. 2010 tax form 1040   You will have excess contributions if the contributions to your HSA for the year are greater than the limits discussed earlier. 2010 tax form 1040 Excess contributions are not deductible. 2010 tax form 1040 Excess contributions made by your employer are included in your gross income. 2010 tax form 1040 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. 2010 tax form 1040   Generally, you must pay a 6% excise tax on excess contributions. 2010 tax form 1040 See Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. 2010 tax form 1040 The excise tax applies to each tax year the excess contribution remains in the account. 2010 tax form 1040   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. 2010 tax form 1040 You withdraw the excess contributions by the due date, including extensions, of your tax return for the year the contributions were made. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 If you withdraw any of those amounts, the amount is treated the same as any other distribution from an HSA, discussed later. 2010 tax form 1040 Deducting an excess contribution in a later year. 2010 tax form 1040   You may be able to deduct excess contributions for previous years that are still in your HSA. 2010 tax form 1040 The excess contribution you can deduct for the current year is the lesser of the following two amounts. 2010 tax form 1040 Your maximum HSA contribution limit for the year minus any amounts contributed to your HSA for the year. 2010 tax form 1040 The total excess contributions in your HSA at the beginning of the year. 2010 tax form 1040   Amounts contributed for the year include contributions by you, your employer, and any other person. 2010 tax form 1040 They also include any qualified HSA funding distribution made to your HSA. 2010 tax form 1040 Any excess contribution remaining at the end of a tax year is subject to the excise tax. 2010 tax form 1040 See Form 5329. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 You do not have to make distributions from your HSA each year. 2010 tax form 1040 If you are no longer an eligible individual, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. 2010 tax form 1040 Generally, a distribution is money you get from your health savings account. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Qualified medical expenses. 2010 tax form 1040   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. 2010 tax form 1040 These are explained in Publication 502, Medical and Dental Expenses. 2010 tax form 1040   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for HSA purposes. 2010 tax form 1040 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. 2010 tax form 1040   For HSA purposes, expenses incurred before you establish your HSA are not qualified medical expenses. 2010 tax form 1040 State law determines when an HSA is established. 2010 tax form 1040 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. 2010 tax form 1040   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. 2010 tax form 1040   Qualified medical expenses are those incurred by the following persons. 2010 tax form 1040 You and your spouse. 2010 tax form 1040 All dependents you claim on your tax return. 2010 tax form 1040 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. 2010 tax form 1040    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. 2010 tax form 1040 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. 2010 tax form 1040 Insurance premiums. 2010 tax form 1040   You cannot treat insurance premiums as qualified medical expenses unless the premiums are for: Long-term care insurance. 2010 tax form 1040 Health care continuation coverage (such as coverage under COBRA). 2010 tax form 1040 Health care coverage while receiving unemployment compensation under federal or state law. 2010 tax form 1040 Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap). 2010 tax form 1040   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. 2010 tax form 1040 See Limit on long-term care premiums you can deduct in the instructions for Schedule A (Form 1040). 2010 tax form 1040   Items (2) and (3) can be for your spouse or a dependent meeting the requirement for that type of coverage. 2010 tax form 1040 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. 2010 tax form 1040 Health coverage tax credit. 2010 tax form 1040   You cannot claim this credit for premiums that you pay with a tax-free distribution from your HSA. 2010 tax form 1040 See Publication 502 for more information on this credit. 2010 tax form 1040 Deemed distributions from HSAs. 2010 tax form 1040   The following situations result in deemed taxable distributions from your HSA. 2010 tax form 1040 You engaged in any transaction prohibited by section 4975 with respect to any of your HSAs, at any time in 2013. 2010 tax form 1040 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. 2010 tax form 1040 You used any portion of any of your HSAs as security for a loan at any time in 2013. 2010 tax form 1040 You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. 2010 tax form 1040   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. 2010 tax form 1040   Any deemed distribution will not be treated as used to pay qualified medical expenses. 2010 tax form 1040 These distributions are included in your income and are subject to the additional 20% tax, discussed later. 2010 tax form 1040 Recordkeeping. 2010 tax form 1040 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. 2010 tax form 1040 Do not send these records with your tax return. 2010 tax form 1040 Keep them with your tax records. 2010 tax form 1040 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). 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. 2010 tax form 1040 If you do not use a distribution from your HSA for qualified medical expenses, you must pay tax on the distribution. 2010 tax form 1040 Report the amount on Form 8889 and file it with your Form 1040 or Form 1040NR. 2010 tax form 1040 You may have to pay an additional 20% tax on your taxable distribution. 2010 tax form 1040 HSA administration and maintenance fees withdrawn by the trustee are not reported as distributions from the HSA. 2010 tax form 1040 Additional tax. 2010 tax form 1040   There is an additional 20% tax on the part of your distributions not used for qualified medical expenses. 2010 tax form 1040 Figure the tax on Form 8889 and file it with your Form 1040 or Form 1040NR. 2010 tax form 1040 Exceptions. 2010 tax form 1040   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. 2010 tax form 1040 Balance in an HSA An HSA is generally exempt from tax. 2010 tax form 1040 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. 2010 tax form 1040 Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). 2010 tax form 1040 Earnings on amounts in an HSA are not included in your income while held in the HSA. 2010 tax form 1040 Death of HSA Holder You should choose a beneficiary when you set up your HSA. 2010 tax form 1040 What happens to that HSA when you die depends on whom you designate as the beneficiary. 2010 tax form 1040 Spouse is the designated beneficiary. 2010 tax form 1040   If your spouse is the designated beneficiary of your HSA, it will be treated as your spouse's HSA after your death. 2010 tax form 1040 Spouse is not the designated beneficiary. 2010 tax form 1040   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. 2010 tax form 1040 If your estate is the beneficiary, the value is included on your final income tax return. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 You must file the form even if only your employer or your spouse's employer made contributions to the HSA. 2010 tax form 1040 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. 2010 tax form 1040 Enter “statement” at the top of each Form 8889 and complete the form as instructed. 2010 tax form 1040 Next, complete a controlling Form 8889 combining the amounts shown on each of the statement Forms 8889. 2010 tax form 1040 Attach the statements to your tax return after the controlling Form 8889. 2010 tax form 1040 Employer Participation This section contains the rules that employers must follow if they decide to make HSAs available to their employees. 2010 tax form 1040 Unlike the previous discussions, “you” refers to the employer and not to the employee. 2010 tax form 1040 Health plan. 2010 tax form 1040   If you want your employees to be able to have an HSA, they must have an HDHP. 2010 tax form 1040 You can provide no additional coverage other than those exceptions listed previously under Other health coverage . 2010 tax form 1040 Contributions. 2010 tax form 1040   You can make contributions to your employees' HSAs. 2010 tax form 1040 You deduct the contributions on your business income tax return for the year in which you make the contributions. 2010 tax form 1040 If the contribution is allocated to the prior year, you still deduct it in the year in which you made the contribution. 2010 tax form 1040   For more information on employer contributions, see Notice 2008-59, 2008-29 I. 2010 tax form 1040 R. 2010 tax form 1040 B. 2010 tax form 1040 123, questions 23 through 27, available at www. 2010 tax form 1040 irs. 2010 tax form 1040 gov/irb/2008-29_IRB/ar11. 2010 tax form 1040 html. 2010 tax form 1040 Comparable contributions. 2010 tax form 1040   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' HSAs. 2010 tax form 1040 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. 2010 tax form 1040 The comparability rules do not apply to contributions made through a cafeteria plan. 2010 tax form 1040 Comparable participating employees. 2010 tax form 1040   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). 2010 tax form 1040   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. 2010 tax form 1040   You will meet the notice requirement if by January 15 of the following calendar year you provide a written notice to all such employees. 2010 tax form 1040 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. 2010 tax form 1040 For a sample of the notice, see Regulation 54. 2010 tax form 1040 4980G-4 A-14(c). 2010 tax form 1040 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. 2010 tax form 1040 Note. 2010 tax form 1040 For purposes of making contributions to HSAs of non-highly compensated employees, highly compensated employees shall not be treated as comparable participating employees. 2010 tax form 1040 Excise tax. 2010 tax form 1040   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. 2010 tax form 1040 Employment taxes. 2010 tax form 1040   Amounts you contribute to your employees' HSAs are generally not subject to employment taxes. 2010 tax form 1040 You must report the contributions in box 12 of the Form W-2 you file for each employee. 2010 tax form 1040 This includes the amounts the employee elected to contribute through a cafeteria plan. 2010 tax form 1040 Enter code “W” in box 12. 2010 tax form 1040 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). 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Archer MSAs An Archer MSA is a tax-exempt trust or custodial account that you set up with a U. 2010 tax form 1040 S. 2010 tax form 1040 financial institution (such as a bank or an insurance company) in which you can save money exclusively for future medical expenses. 2010 tax form 1040 What are the benefits of an Archer MSA?   You may enjoy several benefits from having an Archer MSA. 2010 tax form 1040 You can claim a tax deduction for contributions you make even if you do not itemize your deductions on Form 1040 or Form 1040NR. 2010 tax form 1040 The interest or other earnings on the assets in your Archer MSA are tax free. 2010 tax form 1040 Distributions may be tax free if you pay qualified medical expenses. 2010 tax form 1040 See Qualified medical expenses , later. 2010 tax form 1040 The contributions remain in your Archer MSA from year to year until you use them. 2010 tax form 1040 An Archer MSA is “portable” so it stays with you if you change employers or leave the work force. 2010 tax form 1040 Qualifying for an Archer MSA To qualify for an Archer MSA, you must be either of the following. 2010 tax form 1040 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). 2010 tax form 1040 A self-employed person (or the spouse of a self-employed person) who maintains a self-only or family HDHP. 2010 tax form 1040 You can have no other health or Medicare coverage except what is permitted under Other health coverage , later. 2010 tax form 1040 You must be an eligible individual on the first day of a given month to get an Archer MSA deduction for that month. 2010 tax form 1040 If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an Archer MSA contribution. 2010 tax form 1040 This is true even if the other person does not actually claim your exemption. 2010 tax form 1040 Small employer. 2010 tax form 1040   A small employer is generally an employer who had an average of 50 or fewer employees during either of the last 2 calendar years. 2010 tax form 1040 The definition of small employer is modified for new employers and growing employers. 2010 tax form 1040 Growing employer. 2010 tax form 1040   A small employer may begin HDHPs and Archer MSAs for his or her employees and then grow beyond 50 employees. 2010 tax form 1040 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. 2010 tax form 1040 Changing employers. 2010 tax form 1040   If you change employers, your Archer MSA moves with you. 2010 tax form 1040 However, you may not make additional contributions unless you are otherwise eligible. 2010 tax form 1040 High deductible health plan (HDHP). 2010 tax form 1040   To be eligible for an Archer MSA, you must be covered under an HDHP. 2010 tax form 1040 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. 2010 tax form 1040 Limits. 2010 tax form 1040   The following table shows the limits for annual deductibles and the maximum out-of-pocket expenses for HDHPs for 2013. 2010 tax form 1040   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. 2010 tax form 1040   There are some family plans that have deductibles for both the family as a whole and for individual family members. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 Example. 2010 tax form 1040 You have family health insurance coverage in 2013. 2010 tax form 1040 The annual deductible for the family plan is $5,500. 2010 tax form 1040 This plan also has an individual deductible of $2,000 for each family member. 2010 tax form 1040 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. 2010 tax form 1040 Other health coverage. 2010 tax form 1040   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. 2010 tax form 1040 However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. 2010 tax form 1040 However, you can have additional insurance that provides benefits only for the following items. 2010 tax form 1040 Liabilities incurred under workers' compensation laws, torts, or ownership or use of property. 2010 tax form 1040 A specific disease or illness. 2010 tax form 1040 A fixed amount per day (or other period) of hospitalization. 2010 tax form 1040 You can also have coverage (whether provided through insurance or otherwise) for the following items. 2010 tax form 1040 Accidents. 2010 tax form 1040 Disability. 2010 tax form 1040 Dental care. 2010 tax form 1040 Vision care. 2010 tax form 1040 Long-term care. 2010 tax form 1040 Contributions to an MSA Contributions to an Archer MSA must be made in cash. 2010 tax form 1040 You cannot contribute stock or other property to an Archer MSA. 2010 tax form 1040 Who can contribute to my Archer MSA?   If you are an employee, your employer may make contributions to your Archer MSA. 2010 tax form 1040 (You do not pay tax on these contributions. 2010 tax form 1040 ) 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. 2010 tax form 1040 Both you and your employer cannot make contributions to your Archer MSA in the same year. 2010 tax form 1040 You do not have to make contributions to your Archer MSA every year. 2010 tax form 1040    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. 2010 tax form 1040 Limits There are two limits on the amount you or your employer can contribute to your Archer MSA: The annual deductible limit. 2010 tax form 1040 An income limit. 2010 tax form 1040 Annual deductible limit. 2010 tax form 1040   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. 2010 tax form 1040 You must have the HDHP all year to contribute the full amount. 2010 tax form 1040 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. 2010 tax form 1040 Example 1. 2010 tax form 1040 You have an HDHP for your family all year in 2013. 2010 tax form 1040 The annual deductible is $5,000. 2010 tax form 1040 You can contribute up to $3,750 ($5,000 × 75%) to your Archer MSA for the year. 2010 tax form 1040 Example 2. 2010 tax form 1040 You have an HDHP for your family for the entire months of July through December 2013 (6 months). 2010 tax form 1040 The annual deductible is $5,000. 2010 tax form 1040 You can contribute up to $1,875 ($5,000 × 75% ÷ 12 × 6) to your Archer MSA for the year. 2010 tax form 1040 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. 2010 tax form 1040 The contribution limit is split equally between you unless you agree on a different division. 2010 tax form 1040 Income limit. 2010 tax form 1040   You cannot contribute more than you earned for the year from the employer through whom you have your HDHP. 2010 tax form 1040   If you are self-employed, you cannot contribute more than your net self-employment income. 2010 tax form 1040 This is your income from self-employment minus expenses (including the deductible part of self-employment tax). 2010 tax form 1040 Example 1. 2010 tax form 1040 Noah Paul earned $25,000 from ABC Company in 2013. 2010 tax form 1040 Through ABC, he had an HDHP for his family for the entire year. 2010 tax form 1040 The annual deductible was $5,000. 2010 tax form 1040 He can contribute up to $3,750 to his Archer MSA (75% × $5,000). 2010 tax form 1040 He can contribute the full amount because he earned more than $3,750 at ABC. 2010 tax form 1040 Example 2. 2010 tax form 1040 Westley Lawrence is self-employed. 2010 tax form 1040 He had an HDHP for his family for the entire year in 2013. 2010 tax form 1040 The annual deductible was $5,000. 2010 tax form 1040 Based on the annual deductible, the maximum contribution to his Archer MSA would have been $3,750 (75% × $5,000). 2010 tax form 1040 However, after deducting his business expenses, Joe's net self-employment income is $2,500 for the year. 2010 tax form 1040 Therefore, he is limited to a contribution of $2,500. 2010 tax form 1040 Individuals enrolled in Medicare. 2010 tax form 1040   Beginning with the first month you are enrolled in Medicare, you cannot contribute to an Archer MSA. 2010 tax form 1040 However, you may be eligible for a Medicare Advantage MSA, discussed later. 2010 tax form 1040 When To Contribute You can make contributions to your Archer MSA for 2013 until April 15, 2014. 2010 tax form 1040 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. 2010 tax form 1040 You should include all contributions you, or your employer, made for 2013, including those made by April 15, 2014, that are designated for 2013. 2010 tax form 1040 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. 2010 tax form 1040 Your employer's contributions should be shown in box 12 of Form W-2, Wage and Tax Statement, with code R. 2010 tax form 1040 Follow the instructions for Form 8853 and complete the worksheet in the instructions. 2010 tax form 1040 Report your Archer MSA deduction on Form 1040 or Form 1040NR. 2010 tax form 1040 Excess contributions. 2010 tax form 1040   You will have excess contributions if the contributions to your Archer MSA for the year are greater than the limits discussed earlier. 2010 tax form 1040 Excess contributions are not deductible. 2010 tax form 1040 Excess contributions made by your employer are included in your gross income. 2010 tax form 1040 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. 2010 tax form 1040   Generally, you must pay a 6% excise tax on excess contributions. 2010 tax form 1040 See Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. 2010 tax form 1040 The excise tax applies to each tax year the excess contribution remains in the account. 2010 tax form 1040   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. 2010 tax form 1040 You withdraw the excess contributions by the due date, including extensions, of your tax return. 2010 tax form 1040 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. 2010 tax form 1040 Deducting an excess contribution in a later year. 2010 tax form 1040   You may be able to deduct excess contributions for previous years that are still in your Archer MSA. 2010 tax form 1040 The excess contribution you can deduct in the current year is the lesser of the following two amounts. 2010 tax form 1040 Your maximum Archer MSA contribution limit for the year minus any amounts contributed to your Archer MSA for the year. 2010 tax form 1040 The total excess contributions in your Archer MSA at the beginning of the year. 2010 tax form 1040   Any excess contributions remaining at the end of a tax year are subject to the excise tax. 2010 tax form 1040 See Form 5329. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 You can receive tax-free distributions from your Archer MSA to pay for qualified medical expenses (discussed later). 2010 tax form 1040 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. 2010 tax form 1040 You do not have to make withdrawals from your Archer MSA each year. 2010 tax form 1040 If you no longer qualify to make contributions, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. 2010 tax form 1040 A distribution is money you get from your Archer MSA. 2010 tax form 1040 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. 2010 tax form 1040 Qualified medical expenses. 2010 tax form 1040   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. 2010 tax form 1040 These are explained in Publication 502. 2010 tax form 1040   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for MSA purposes. 2010 tax form 1040 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. 2010 tax form 1040   Qualified medical expenses are those incurred by the following persons. 2010 tax form 1040 You and your spouse. 2010 tax form 1040 All dependents you claim on your tax return. 2010 tax form 1040 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. 2010 tax form 1040    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. 2010 tax form 1040    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. 2010 tax form 1040 Special rules for insurance premiums. 2010 tax form 1040   Generally, you cannot treat insurance premiums as qualified medical expenses for Archer MSAs. 2010 tax form 1040 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. 2010 tax form 1040 Health coverage tax credit. 2010 tax form 1040   You cannot claim this credit for premiums that you pay with a tax-free distribution from your Archer MSA. 2010 tax form 1040 See Publication 502 for information on this credit. 2010 tax form 1040 Deemed distributions from Archer MSAs. 2010 tax form 1040   The following situations result in deemed taxable distributions from your Archer MSA. 2010 tax form 1040 You engaged in any transaction prohibited by section 4975 with respect to any of your Archer MSAs at any time in 2013. 2010 tax form 1040 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. 2010 tax form 1040 You used any portion of any of your Archer MSAs as security for a loan at any time in 2013. 2010 tax form 1040 You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. 2010 tax form 1040   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. 2010 tax form 1040   Any deemed distribution will not be treated as used to pay qualified medical expenses. 2010 tax form 1040 These distributions are included in your income and are subject to the additional 20% tax, discussed later. 2010 tax form 1040 Recordkeeping. 2010 tax form 1040 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. 2010 tax form 1040 Do not send these records with your tax return. 2010 tax form 1040 Keep them with your tax records. 2010 tax form 1040 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). 2010 tax form 1040 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. 2010 tax form 1040 Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. 2010 tax form 1040 If you do not use a distribution from your Archer MSA for qualified medical expenses, you must pay tax on the distribution. 2010 tax form 1040 Report the amount on Form 8853 and file it with your Form 1040 or Form 1040NR. 2010 tax form 1040 You may have to pay an additional 20% tax, discussed later, on your taxable distribution. 2010 tax form 1040 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. 2010 tax form 1040 Rollovers. 2010 tax form 1040   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. 2010 tax form 1040 An Archer MSA and an HSA can only receive one rollover contribution during a 1-year period. 2010 tax form 1040 See the Form 8853 instructions for more information. 2010 tax form 1040 Additional tax. 2010 tax form 1040   There is a 20% additional tax on the part of your distributions not used for qualified medical expenses. 2010 tax form 1040 Figure the tax on Form 8853 and file it with your Form 1040 or Form 1040NR. 2010 tax form 1040 Report the additional tax in the total on Form 1040 or Form 1040NR. 2010 tax form 1040 Exceptions. 2010 tax form 1040   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. 2010 tax form 1040 Balance in an Archer MSA An Archer MSA is generally exempt from tax. 2010 tax form 1040 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. 2010 tax form 1040 Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). 2010 tax form 1040 Earnings on amounts in an Archer MSA are not included in your income while held in the Archer MSA. 2010 tax form 1040 Death of the Archer MSA Holder You should choose a beneficiary when you set up your Archer MSA. 2010 tax form 1040 What happens to that Archer MSA when you die depends on whom you designate as the beneficiary. 2010 tax form 1040 Spouse is the designated beneficiary. 2010 tax form 1040   If your spouse is the designated beneficiary of your Archer MSA, it will be treated as your spouse's Archer MSA after your death. 2010 tax form 1040 Spouse is not the designated beneficiary. 2010 tax form 1040   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. 2010 tax form 1040   If your estate is the beneficiary, the fair market value of the Archer MSA will be included on your final income tax return. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 You must file the form even if only your employer or your spouse's employer made contributions to the Archer MSA. 2010 tax form 1040 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. 2010 tax form 1040 Enter “statement” at the top of each Form 8853 and complete the form as instructed. 2010 tax form 1040 Next, complete a controlling Form 8853 combining the amounts shown on each of the statement Forms 8853. 2010 tax form 1040 Attach the statements to your tax return after the controlling Form 8853. 2010 tax form 1040 Employer Participation This section contains the rules that employers must follow if they decide to make Archer MSAs available to their employees. 2010 tax form 1040 Unlike the previous discussions, “you” refers to the employer and not to the employee. 2010 tax form 1040 Health plan. 2010 tax form 1040   If you want your employees to be able to have an Archer MSA, you must make an HDHP available to them. 2010 tax form 1040 You can provide no additional coverage other than those exceptions listed previously under Other health coverage . 2010 tax form 1040 Contributions. 2010 tax form 1040   You can make contributions to your employees' Archer MSAs. 2010 tax form 1040 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. 2010 tax form 1040 If you are filing Form 1040, Schedule C, this is Part II, line 14. 2010 tax form 1040 Comparable contributions. 2010 tax form 1040   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' Archer MSAs. 2010 tax form 1040 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. 2010 tax form 1040 Comparable participating employees. 2010 tax form 1040   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). 2010 tax form 1040 Excise tax. 2010 tax form 1040   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. 2010 tax form 1040 Employment taxes. 2010 tax form 1040   Amounts you contribute to your employees' Archer MSAs are generally not subject to employment taxes. 2010 tax form 1040 You must report the contributions in box 12 of the Form W-2 you file for each employee. 2010 tax form 1040 Enter code “R” in box 12. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 The money in your account is not taxed if it is used for qualified medical expenses, and it may earn interest or dividends. 2010 tax form 1040 An HDHP is a special health insurance policy that has a high deductible. 2010 tax form 1040 You choose the policy you want to use as part of your Medicare Advantage MSA plan. 2010 tax form 1040 However, the policy must be approved by the Medicare program. 2010 tax form 1040 Medicare Advantage MSAs are administered through the federal Medicare program. 2010 tax form 1040 You can get information by calling 1-800-Medicare (1-800-633-4227) or through the Internet at www. 2010 tax form 1040 medicare. 2010 tax form 1040 gov. 2010 tax form 1040 Note. 2010 tax form 1040 You must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your tax return if you have a Medicare Advantage MSA. 2010 tax form 1040 Flexible Spending Arrangements (FSAs) A health flexible spending arrangement (FSA) allows employees to be reimbursed for medical expenses. 2010 tax form 1040 FSAs are usually funded through voluntary salary reduction agreements with your employer. 2010 tax form 1040 No employment or federal income taxes are deducted from your contribution. 2010 tax form 1040 The employer may also contribute. 2010 tax form 1040 Note. 2010 tax form 1040 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. 2010 tax form 1040 For information on the interaction between a health FSA and an HSA, see Other employee health plans under Qualifying for an HSA, earlier. 2010 tax form 1040 What are the benefits of an FSA?   You may enjoy several benefits from having an FSA. 2010 tax form 1040 Contributions made by your employer can be excluded from your gross income. 2010 tax form 1040 No employment or federal income taxes are deducted from the contributions. 2010 tax form 1040 Withdrawals may be tax free if you pay qualified medical expenses. 2010 tax form 1040 See Qualified medical expenses , later. 2010 tax form 1040 You can withdraw funds from the account to pay qualified medical expenses even if you have not yet placed the funds in the account. 2010 tax form 1040 Qualifying for an FSA Health FSAs are employer-established benefit plans. 2010 tax form 1040 These may be offered in conjunction with other employer-provided benefits as part of a cafeteria plan. 2010 tax form 1040 Employers have complete flexibility to offer various combinations of benefits in designing their plan. 2010 tax form 1040 You do not have to be covered under any other health care plan to participate. 2010 tax form 1040 Self-employed persons are not eligible for an FSA. 2010 tax form 1040 Certain limitations may apply if you are a highly compensated participant or a key employee. 2010 tax form 1040 Contributions to an FSA You contribute to your FSA by electing an amount to be voluntarily withheld from your pay by your employer. 2010 tax form 1040 This is sometimes called a salary reduction agreement. 2010 tax form 1040 The employer may also contribute to your FSA if specified in the plan. 2010 tax form 1040 You do not pay federal income tax or employment taxes on the salary you contribute or the amounts your employer contributes to the FSA. 2010 tax form 1040 However, contributions made by your employer to provide coverage for long-term care insurance must be included in income. 2010 tax form 1040 When To Contribute At the
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Contact My Local Office in Georgia

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*
Albany 235 Roosevelt Ave.
Albany, GA 31701

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(229) 430-8401
Athens 355 E. Hancock Ave.
Athens, GA 30601

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

 

Services Provided

(706) 546-2008
Atlanta (Koger) 2888 Woodcock Blvd.
Atlanta, GA 30341

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

Services Provided

(404) 338-7962 
Atlanta (Summit)  401 W. Peachtree St. NW
Atlanta, GA 30308 

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

Services Provided

(404) 338-7962 
Augusta  Bldg 3 - 3154 Perimeter Pkwy
Augusta GA 30909

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(706) 868-1374 
Columbus  6068 Business Park Drive
Suite 124.
Columbus, GA 31909 

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

Services Provided

(706) 494-9079 
Dalton   1008 Professional Blvd.
Dalton, Ga. 30720 

Monday, Wednesday, Friday - 9:00 a.m.-4:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(404) 338-7962 
Gainesville  329 Oak St
Gainesville, GA
30501 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(770) 536-2235 
Macon  435 2nd Street
Macon GA 31201

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

Services Provided

(478) 752-6770 
Rome  600 E. First St.
Rome, GA 30161 

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

Services Provided

(706) 291-5680 
Savannah  # 9 Park of Commerce Blvd.
Savannah, GA 31405 

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

Services Provided

(912) 651-1430 
Smyrna/Marietta  1899 Powers Ferry Rd.
Atlanta, GA 30339 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(404) 338-7962 

* 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 (404) 338-8099 in Atlanta 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
401 W. Peachtree St. NW
Stop 902-D
Atlanta, GA 30308

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 2010 Tax Form 1040

2010 tax form 1040 Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 2010 tax form 1040 Accrued leave payment Disability retirement and, Accrued leave payment. 2010 tax form 1040 Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 2010 tax form 1040 Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 2010 tax form 1040 Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. 2010 tax form 1040 Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. 2010 tax form 1040 Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. 2010 tax form 1040 Bequests, Gifts and inheritances. 2010 tax form 1040 Blind persons Standard deduction for, Higher standard deduction for blindness. 2010 tax form 1040 C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. 2010 tax form 1040 Chronically ill, defined, Terminally or chronically ill defined. 2010 tax form 1040 Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. 2010 tax form 1040 Contributions Foreign employment, Foreign employment contributions. 2010 tax form 1040 Pension or annuity, Cost. 2010 tax form 1040 Cost, pension or annuity, Cost. 2010 tax form 1040 Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. 2010 tax form 1040 Standard deduction, Decedent's final return. 2010 tax form 1040 Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. 2010 tax form 1040 Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. 2010 tax form 1040 Disability Person with, Persons with disabilities. 2010 tax form 1040 Physician's statement, Physician's statement. 2010 tax form 1040 Total and permanent, Permanent and total disability. 2010 tax form 1040 Disability income, Disability Pensions, Other compensation. 2010 tax form 1040 , Disability income. 2010 tax form 1040 Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. 2010 tax form 1040 E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 2010 tax form 1040 Employment tax withholding, Reminders Employment taxes, Employment taxes. 2010 tax form 1040 Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 2010 tax form 1040 Filing requirements Decedents, Dependents. 2010 tax form 1040 General requirements, General Requirements Surviving spouse, Surviving spouse. 2010 tax form 1040 Final return for decedent Standard deduction, Decedent's final return. 2010 tax form 1040 First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. 2010 tax form 1040 Form, Credit for the Elderly or the Disabled, Physician's statement. 2010 tax form 1040 1099-R, Form 1099-R. 2010 tax form 1040 , Form 1099-R. 2010 tax form 1040 5329, Form 5329. 2010 tax form 1040 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. 2010 tax form 1040 W-4P, Withholding. 2010 tax form 1040 Free tax services, Free help with your tax return. 2010 tax form 1040 G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. 2010 tax form 1040 H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. 2010 tax form 1040 Gross, defined, Gross income. 2010 tax form 1040 Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. 2010 tax form 1040 Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. 2010 tax form 1040 Deductible contribution, Deductible contribution. 2010 tax form 1040 Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. 2010 tax form 1040 Injury benefits, Sickness and Injury Benefits, Cost paid by you. 2010 tax form 1040 Insurance Accident and health, Other compensation. 2010 tax form 1040 , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. 2010 tax form 1040 Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 2010 tax form 1040 L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. 2010 tax form 1040 Maintenance and personal care services, Maintenance and personal care services. 2010 tax form 1040 Qualified insurance contracts, Qualified long-term care insurance contracts. 2010 tax form 1040 Qualified services, Qualified long-term care services. 2010 tax form 1040 Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. 2010 tax form 1040 Lump-sum distributions, Lump-sum distributions. 2010 tax form 1040 Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. 2010 tax form 1040 Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. 2010 tax form 1040 Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. 2010 tax form 1040 Blind spouse Standard deduction, Spouse 65 or older or blind. 2010 tax form 1040 Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. 2010 tax form 1040 , Medicare Part B. 2010 tax form 1040 , Medicare Part D. 2010 tax form 1040 Benefits, Medicare. 2010 tax form 1040 Medicines, Medicines Imported, Imported medicines and drugs. 2010 tax form 1040 Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. 2010 tax form 1040 Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. 2010 tax form 1040 N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. 2010 tax form 1040 Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. 2010 tax form 1040 Nontaxable income, Payments from a state fund for victims of crime. 2010 tax form 1040 Accident or health insurance benefits, Other compensation. 2010 tax form 1040 Bequests, Gifts and inheritances. 2010 tax form 1040 Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. 2010 tax form 1040 Inheritances, Gifts and inheritances. 2010 tax form 1040 Mortgage assistance payments, Mortgage assistance payments. 2010 tax form 1040 No-fault insurance benefits, Other compensation. 2010 tax form 1040 Nutrition program for elderly, Nutrition Program for the Elderly. 2010 tax form 1040 Public assistance payments, Welfare benefits. 2010 tax form 1040 Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. 2010 tax form 1040 Winter energy use, Payments to reduce cost of winter energy use. 2010 tax form 1040 Workers' compensation, Workers' Compensation Nursing home, Nursing home. 2010 tax form 1040 Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. 2010 tax form 1040 Nutrition program for elderly, Nutrition Program for the Elderly. 2010 tax form 1040 O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 2010 tax form 1040 Other items, Other Items Overall limitation, Overall limitation. 2010 tax form 1040 P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. 2010 tax form 1040 Prepaid insurance premiums, Prepaid insurance premiums. 2010 tax form 1040 Preparer, paid, Reminders Preparing your return, Return preparation assistance. 2010 tax form 1040 Profit-sharing plan, Retirement and profit-sharing plans. 2010 tax form 1040 Public assistance payments, Welfare benefits. 2010 tax form 1040 Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. 2010 tax form 1040 Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. 2010 tax form 1040 Executors and administrators, Dependents. 2010 tax form 1040 Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. 2010 tax form 1040 Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. 2010 tax form 1040 Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. 2010 tax form 1040 Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. 2010 tax form 1040 Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). 2010 tax form 1040 Blind persons, Higher standard deduction for blindness. 2010 tax form 1040 Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. 2010 tax form 1040 Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 2010 tax form 1040 Starting date, annuity, Cost. 2010 tax form 1040 State fund for victims of crime, Payments from a state fund for victims of crime. 2010 tax form 1040 Substantial gainful activity, Substantial gainful activity. 2010 tax form 1040 Surrender of Iife insurance, Surrender of policy for cash. 2010 tax form 1040 Surviving Spouse, Reminders Surviving spouse, Surviving spouse. 2010 tax form 1040 Surviving spouse, insurance, Surviving spouse. 2010 tax form 1040 Survivors of retirees, Survivors of retirees. 2010 tax form 1040 T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 2010 tax form 1040 Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. 2010 tax form 1040 Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. 2010 tax form 1040 Total and permanent disability, defined, Permanent and total disability. 2010 tax form 1040 Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. 2010 tax form 1040 S. 2010 tax form 1040 citizen or resident, U. 2010 tax form 1040 S. 2010 tax form 1040 citizen or resident alien. 2010 tax form 1040 Unemployment compensation, Unemployment compensation. 2010 tax form 1040 V Veterans' benefits, Veterans' benefits. 2010 tax form 1040 Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. 2010 tax form 1040 Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 2010 tax form 1040 Volunteer work, Volunteer work. 2010 tax form 1040 W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. 2010 tax form 1040 Withholding Employment tax, Reminders Pensions and annuities, Withholding. 2010 tax form 1040 Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. 2010 tax form 1040 Prev  Up     Home   More Online Publications