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2011 Income Tax Returns

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2011 Income Tax Returns

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

Did you know that life events like marriage, divorce and retirement may have a significant tax impact? Organized by type of event, this page provides resources that explain the tax impact of each. 

Taxpayer Rights
 

From Birth through Childhood

 

Marriage

Divorce or Separations

Job Loss or Starting a new Career or Job

 

Disasters and Casualties

Persons with Disabilities

Planning for Retirement?

Mutual Fund Distributions

First-time Home Owner

Moving?

Bankruptcy

Decedents

  • Publication 559, Survivors, Executors and Administrators
  • Form 56, Notice Concerning Fiduciary Relationship
  • Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
  • Form 4810, Request For Prompt Assessment Under Internal Revenue Code Section 6501(d)

Did you receive a Notice?

Filing or paying late - Information Taxpayers should know!

Many people today need more time to prepare their federal tax return. They may want to consider an  for time to file. However, extension of time to file a return does not grant any extension of time to pay a tax liability.

Additional Assistance

We want to remind military families that many of you may also qualify for EITC.

News Releases and Tax Tips


 

Page Last Reviewed or Updated: 18-Feb-2014

The 2011 Income Tax Returns

2011 income tax returns Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 2011 income tax returns Ordering forms and publications. 2011 income tax returns Tax questions. 2011 income tax returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 2011 income tax returns irs. 2011 income tax returns gov/pub970. 2011 income tax returns What's New Lifetime learning credit. 2011 income tax returns  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 2011 income tax returns You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 2011 income tax returns This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 2011 income tax returns For more information, see chapter 3, Lifetime Learning Credit . 2011 income tax returns Business deduction for work-related education. 2011 income tax returns  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 2011 income tax returns 5 cents per mile. 2011 income tax returns See chapter 12, Business Deduction for Work-Related Education , for more information. 2011 income tax returns Reminders Form 1098-T, Tuition Statement. 2011 income tax returns  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 2011 income tax returns In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 2011 income tax returns An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 2011 income tax returns However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 2011 income tax returns In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. 2011 income tax returns The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 2011 income tax returns Hope Scholarship Credit. 2011 income tax returns  For 2013, the Hope Scholarship Credit is not available. 2011 income tax returns However, you may be able to claim an American opportunity or lifetime learning credit. 2011 income tax returns See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 2011 income tax returns Estimated tax payments. 2011 income tax returns  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 2011 income tax returns For more information, see Publication 505, Tax Withholding and Estimated Tax. 2011 income tax returns Photographs of missing children. 2011 income tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 income tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 income tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 income tax returns Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 2011 income tax returns Most benefits apply only to higher education. 2011 income tax returns What is in this publication. 2011 income tax returns    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 2011 income tax returns   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 2011 income tax returns These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 2011 income tax returns    Ten other types of benefits are explained in chapters 4 through 12. 2011 income tax returns These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 2011 income tax returns Note. 2011 income tax returns You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 2011 income tax returns Comparison table. 2011 income tax returns   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 2011 income tax returns This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 2011 income tax returns When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 2011 income tax returns If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 2011 income tax returns Analyzing your tax withholding. 2011 income tax returns   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 2011 income tax returns Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 2011 income tax returns See Publication 919, How Do I Adjust My Tax Withholding, for more information. 2011 income tax returns Glossary. 2011 income tax returns   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 2011 income tax returns Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 2011 income tax returns   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 2011 income tax returns For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 2011 income tax returns   Many of the terms used in the publication are defined in the glossary near the end of the publication. 2011 income tax returns The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 2011 income tax returns Comments and suggestions. 2011 income tax returns   We welcome your comments about this publication and your suggestions for future editions. 2011 income tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 income tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 income tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 income tax returns   You can send your comments from www. 2011 income tax returns irs. 2011 income tax returns gov/formspubs/. 2011 income tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2011 income tax returns   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 income tax returns Ordering forms and publications. 2011 income tax returns   Visit www. 2011 income tax returns irs. 2011 income tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 income tax returns Internal Revenue Service 1201 N. 2011 income tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 income tax returns   If you have a tax question, check the information available on IRS. 2011 income tax returns gov or call 1-800-829-1040. 2011 income tax returns We cannot answer tax questions sent to either of the above addresses. 2011 income tax returns Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 2011 income tax returns S. 2011 income tax returns Individual Income Tax Return 1040A U. 2011 income tax returns S. 2011 income tax returns Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2011 income tax returns S. 2011 income tax returns Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 income tax returns S. 2011 income tax returns Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 2011 income tax returns S. 2011 income tax returns Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 2011 income tax returns Prev  Up  Next   Home   More Online Publications