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Amend My 2011 Tax

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Amend My 2011 Tax

Amend my 2011 tax 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. Amend my 2011 tax You must be an eligible individual to qualify for an HSA. Amend my 2011 tax No permission or authorization from the IRS is necessary to establish an HSA. Amend my 2011 tax You set up an HSA with a trustee. Amend my 2011 tax 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. Amend my 2011 tax The HSA can be established through a trustee that is different from your health plan provider. Amend my 2011 tax Your employer may already have some information on HSA trustees in your area. Amend my 2011 tax If you have an Archer MSA, you can generally roll it over into an HSA tax free. Amend my 2011 tax See Rollovers, later. Amend my 2011 tax What are the benefits of an HSA?   You may enjoy several benefits from having an HSA. Amend my 2011 tax 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. Amend my 2011 tax Contributions to your HSA made by your employer (including contributions made through a cafeteria plan) may be excluded from your gross income. Amend my 2011 tax The contributions remain in your account until you use them. Amend my 2011 tax The interest or other earnings on the assets in the account are tax free. Amend my 2011 tax Distributions may be tax free if you pay qualified medical expenses. Amend my 2011 tax See Qualified medical expenses , later. Amend my 2011 tax An HSA is “portable. Amend my 2011 tax ” It stays with you if you change employers or leave the work force. Amend my 2011 tax Qualifying for an HSA To be an eligible individual and qualify for an HSA, you must meet the following requirements. Amend my 2011 tax You must be covered under a high deductible health plan (HDHP), described later, on the first day of the month. Amend my 2011 tax You have no other health coverage except what is permitted under Other health coverage , later. Amend my 2011 tax You are not enrolled in Medicare. Amend my 2011 tax You cannot be claimed as a dependent on someone else's 2013 tax return. Amend my 2011 tax 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). Amend my 2011 tax 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. Amend my 2011 tax If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an HSA contribution. Amend my 2011 tax This is true even if the other person does not actually claim your exemption. Amend my 2011 tax Each spouse who is an eligible individual who wants an HSA must open a separate HSA. Amend my 2011 tax You cannot have a joint HSA. Amend my 2011 tax High deductible health plan (HDHP). Amend my 2011 tax   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. Amend my 2011 tax Out-of-pocket expenses include copayments and other amounts, but do not include premiums. Amend my 2011 tax   An HDHP may provide preventive care benefits without a deductible or with a deductible less than the minimum annual deductible. Amend my 2011 tax Preventive care includes, but is not limited to, the following. Amend my 2011 tax Periodic health evaluations, including tests and diagnostic procedures ordered in connection with routine examinations, such as annual physicals. Amend my 2011 tax Routine prenatal and well-child care. Amend my 2011 tax Child and adult immunizations. Amend my 2011 tax Tobacco cessation programs. Amend my 2011 tax Obesity weight-loss programs. Amend my 2011 tax Screening services. Amend my 2011 tax This includes screening services for the following: Cancer. Amend my 2011 tax Heart and vascular diseases. Amend my 2011 tax Infectious diseases. Amend my 2011 tax Mental health conditions. Amend my 2011 tax Substance abuse. Amend my 2011 tax Metabolic, nutritional, and endocrine conditions. Amend my 2011 tax Musculoskeletal disorders. Amend my 2011 tax Obstetric and gynecological conditions. Amend my 2011 tax Pediatric conditions. Amend my 2011 tax Vision and hearing disorders. Amend my 2011 tax For more information on screening services, see Notice 2004-23, 2004-15 I. Amend my 2011 tax R. Amend my 2011 tax B. Amend my 2011 tax 725 available at www. Amend my 2011 tax irs. Amend my 2011 tax gov/irb/2004-15_IRB/ar10. Amend my 2011 tax html. Amend my 2011 tax     The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2013. Amend my 2011 tax      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. Amend my 2011 tax Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. Amend my 2011 tax    The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2014. Amend my 2011 tax      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. Amend my 2011 tax Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. Amend my 2011 tax   Self-only HDHP coverage is an HDHP covering only an eligible individual. Amend my 2011 tax 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). Amend my 2011 tax Example. Amend my 2011 tax An eligible individual and his dependent child are covered under an “employee plus one” HDHP offered by the individual's employer. Amend my 2011 tax This is family HDHP coverage. Amend my 2011 tax Family plans that do not meet the high deductible rules. Amend my 2011 tax   There are some family plans that have deductibles for both the family as a whole and for individual family members. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Example. Amend my 2011 tax You have family health insurance coverage in 2013. Amend my 2011 tax The annual deductible for the family plan is $3,500. Amend my 2011 tax This plan also has an individual deductible of $1,500 for each family member. Amend my 2011 tax 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. Amend my 2011 tax Other health coverage. Amend my 2011 tax   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. Amend my 2011 tax However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. Amend my 2011 tax    You can have additional insurance that provides benefits only for the following items. Amend my 2011 tax Liabilities incurred under workers' compensation laws, tort liabilities, or liabilities related to ownership or use of property. Amend my 2011 tax A specific disease or illness. Amend my 2011 tax A fixed amount per day (or other period) of hospitalization. Amend my 2011 tax   You can also have coverage (whether provided through insurance or otherwise) for the following items. Amend my 2011 tax Accidents. Amend my 2011 tax Disability. Amend my 2011 tax Dental care. Amend my 2011 tax Vision care. Amend my 2011 tax Long-term care. Amend my 2011 tax    Plans in which substantially all of the coverage is through the items listed earlier are not HDHPs. Amend my 2011 tax 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. Amend my 2011 tax Prescription drug plans. Amend my 2011 tax   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. Amend my 2011 tax If you can receive benefits before that deductible is met, you are not an eligible individual. Amend my 2011 tax Other employee health plans. Amend my 2011 tax   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. Amend my 2011 tax Health FSAs and HRAs are discussed later. Amend my 2011 tax   However, an employee can make contributions to an HSA while covered under an HDHP and one or more of the following arrangements. Amend my 2011 tax Limited-purpose health FSA or HRA. Amend my 2011 tax These arrangements can pay or reimburse the items listed earlier under Other health coverage except long-term care. Amend my 2011 tax Also, these arrangements can pay or reimburse preventive care expenses because they can be paid without having to satisfy the deductible. Amend my 2011 tax Suspended HRA. Amend my 2011 tax Before the beginning of an HRA coverage period, you can elect to suspend the HRA. Amend my 2011 tax 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. Amend my 2011 tax When the suspension period ends, you are no longer eligible to make contributions to an HSA. Amend my 2011 tax Post-deductible health FSA or HRA. Amend my 2011 tax These arrangements do not pay or reimburse any medical expenses incurred before the minimum annual deductible amount is met. Amend my 2011 tax 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. Amend my 2011 tax Retirement HRA. Amend my 2011 tax This arrangement pays or reimburses only those medical expenses incurred after retirement. Amend my 2011 tax After retirement you are no longer eligible to make contributions to an HSA. Amend my 2011 tax Health FSA – grace period. Amend my 2011 tax   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. Amend my 2011 tax See Flexible Spending Arrangements (FSAs) , later. Amend my 2011 tax Contributions to an HSA Any eligible individual can contribute to an HSA. Amend my 2011 tax For an employee's HSA, the employee, the employee's employer, or both may contribute to the employee's HSA in the same year. Amend my 2011 tax For an HSA established by a self-employed (or unemployed) individual, the individual can contribute. Amend my 2011 tax Family members or any other person may also make contributions on behalf of an eligible individual. Amend my 2011 tax Contributions to an HSA must be made in cash. Amend my 2011 tax Contributions of stock or property are not allowed. Amend my 2011 tax 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. Amend my 2011 tax For 2013, if you have self-only HDHP coverage, you can contribute up to $3,250. Amend my 2011 tax If you have family HDHP coverage, you can contribute up to $6,450. Amend my 2011 tax For 2014, if you have self-only HDHP coverage, you can contribute up to $3,300. Amend my 2011 tax If you have family HDHP coverage you can contribute up to $6,550. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Last-month rule. Amend my 2011 tax   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. Amend my 2011 tax You are treated as having the same HDHP coverage for the entire year as you had on the first day of the last month. Amend my 2011 tax Testing period. Amend my 2011 tax   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. Amend my 2011 tax 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. Amend my 2011 tax For example, December 1, 2013, through December 31, 2014. Amend my 2011 tax   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. Amend my 2011 tax You include this amount in your income in the year in which you fail to be an eligible individual. Amend my 2011 tax This amount is also subject to a 10% additional tax. Amend my 2011 tax The income and additional tax are shown on Form 8889, Part III. Amend my 2011 tax Example 1. Amend my 2011 tax Chris, age 53, becomes an eligible individual on December 1, 2013. Amend my 2011 tax He has family HDHP coverage on that date. Amend my 2011 tax Under the last-month rule, he contributes $6,450 to his HSA. Amend my 2011 tax Chris fails to be an eligible individual in June 2014. Amend my 2011 tax 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. Amend my 2011 tax Chris uses the worksheet in the Form 8889 instructions to determine this amount. Amend my 2011 tax 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. Amend my 2011 tax 00 Total for all months $6,450. Amend my 2011 tax 00 Limitation. Amend my 2011 tax Divide the total by 12 $537. Amend my 2011 tax 50 Chris would include $5,912. Amend my 2011 tax 50 ($6,450. Amend my 2011 tax 00 – $537. Amend my 2011 tax 50) in his gross income on his 2014 tax return. Amend my 2011 tax Also, a 10% additional tax applies to this amount. Amend my 2011 tax Example 2. Amend my 2011 tax Erika, age 39, has self-only HDHP coverage on January 1, 2013. Amend my 2011 tax Erika changes to family HDHP coverage on November 1, 2013. Amend my 2011 tax Because Erika has family HDHP coverage on December 1, 2013, she contributes $6,450 for 2013. Amend my 2011 tax Erika fails to be an eligible individual in March 2014. Amend my 2011 tax 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. Amend my 2011 tax Erika uses the worksheet in the Form 8889 instructions to determine this amount. Amend my 2011 tax January $3,250. Amend my 2011 tax 00 February $3,250. Amend my 2011 tax 00 March $3,250. Amend my 2011 tax 00 April $3,250. Amend my 2011 tax 00 May $3,250. Amend my 2011 tax 00 June $3,250. Amend my 2011 tax 00 July $3,250. Amend my 2011 tax 00 August $3,250. Amend my 2011 tax 00 September $3,250. Amend my 2011 tax 00 October $3,250. Amend my 2011 tax 00 November $6,450. Amend my 2011 tax 00 December $6,450. Amend my 2011 tax 00 Total for all months $45,400. Amend my 2011 tax 00 Limitation. Amend my 2011 tax Divide the total by 12 $3,783. Amend my 2011 tax 34 Erika would include $2,666. Amend my 2011 tax 67 ($6,450 – $3,783. Amend my 2011 tax 34) in her gross income on her 2014 tax return. Amend my 2011 tax Also, a 10% additional tax applies to this amount. Amend my 2011 tax Additional contribution. Amend my 2011 tax   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. Amend my 2011 tax 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). Amend my 2011 tax However, see Enrolled in Medicare , later. Amend my 2011 tax If you have more than one HSA in 2013, your total contributions to all the HSAs cannot be more than the limits discussed earlier. Amend my 2011 tax Reduction of contribution limit. Amend my 2011 tax   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. Amend my 2011 tax A special rule applies to married people, discussed next, if each spouse has family coverage under an HDHP. Amend my 2011 tax Rules for married people. Amend my 2011 tax   If either spouse has family HDHP coverage, both spouses are treated as having family HDHP coverage. Amend my 2011 tax If each spouse has family coverage under a separate plan, the contribution limit for 2013 is $6,450. Amend my 2011 tax You must reduce the limit on contributions, before taking into account any additional contributions, by the amount contributed to both spouses' Archer MSAs. Amend my 2011 tax After that reduction, the contribution limit is split equally between the spouses unless you agree on a different division. Amend my 2011 tax The rules for married people apply only if both spouses are eligible individuals. Amend my 2011 tax If both spouses are 55 or older and not enrolled in Medicare, each spouse's contribution limit is increased by the additional contribution. Amend my 2011 tax If both spouses meet the age requirement, the total contributions under family coverage cannot be more than $8,450. Amend my 2011 tax Each spouse must make the additional contribution to his or her own HSA. Amend my 2011 tax Example. Amend my 2011 tax For 2013, Mr. Amend my 2011 tax Auburn and his wife are both eligible individuals. Amend my 2011 tax They each have family coverage under separate HDHPs. Amend my 2011 tax Mr. Amend my 2011 tax Auburn is 58 years old and Mrs. Amend my 2011 tax Auburn is 53. Amend my 2011 tax Mr. Amend my 2011 tax and Mrs. Amend my 2011 tax Auburn can split the family contribution limit ($6,450) equally or they can agree on a different division. Amend my 2011 tax If they split it equally, Mr. Amend my 2011 tax Auburn can contribute $4,225 to an HSA (one-half the maximum contribution for family coverage ($3,225) + $1,000 additional contribution) and Mrs. Amend my 2011 tax Auburn can contribute $3,225 to an HSA. Amend my 2011 tax Employer contributions. Amend my 2011 tax   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. Amend my 2011 tax This includes amounts contributed to your account by your employer through a cafeteria plan. Amend my 2011 tax Enrolled in Medicare. Amend my 2011 tax   Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. Amend my 2011 tax Example. Amend my 2011 tax You turned age 65 in July 2013 and enrolled in Medicare. Amend my 2011 tax You had an HDHP with self-only coverage and are eligible for an additional contribution of $1,000. Amend my 2011 tax Your contribution limit is $2,125 ($4,250 × 6 ÷ 12). Amend my 2011 tax Qualified HSA funding distribution. Amend my 2011 tax   A qualified HSA funding distribution may be made from your traditional IRA or Roth IRA to your HSA. Amend my 2011 tax This distribution cannot be made from an ongoing SEP IRA or SIMPLE IRA. Amend my 2011 tax 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. Amend my 2011 tax   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. Amend my 2011 tax The distribution must be made directly by the trustee of the IRA to the trustee of the HSA. Amend my 2011 tax The distribution is not included in your income, is not deductible, and reduces the amount that can be contributed to your HSA. Amend my 2011 tax The qualified HSA funding distribution is shown on Form 8889 for the year in which the distribution is made. Amend my 2011 tax   You can make only one qualified HSA funding distribution during your lifetime. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Example. Amend my 2011 tax In 2013, you are an eligible individual, age 57, with self-only HDHP coverage. Amend my 2011 tax You can make a qualified HSA funding distribution of $4,250 ($3,250 plus $1,000 additional contribution). Amend my 2011 tax Funding distribution – testing period. Amend my 2011 tax   You must remain an eligible individual during the testing period. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax   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. Amend my 2011 tax You include this amount in income in the year in which you fail to be an eligible individual. Amend my 2011 tax This amount is also subject to a 10% additional tax. Amend my 2011 tax The income and the additional tax are shown on Form 8889, Part III. Amend my 2011 tax   Each qualified HSA funding distribution allowed has its own testing period. Amend my 2011 tax For example, you are an eligible individual, age 45, with self-only HDHP coverage. Amend my 2011 tax On June 18, 2013, you make a qualified HSA funding distribution of $3,250. Amend my 2011 tax 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. Amend my 2011 tax Your testing period for the first distribution begins in June 2013 and ends on June 30, 2014. Amend my 2011 tax Your testing period for the second distribution begins in August 2013 and ends on August 31, 2014. Amend my 2011 tax   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. Amend my 2011 tax 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. Amend my 2011 tax Rollovers A rollover contribution is not included in your income, is not deductible, and does not reduce your contribution limit. Amend my 2011 tax Archer MSAs and other HSAs. Amend my 2011 tax   You can roll over amounts from Archer MSAs and other HSAs into an HSA. Amend my 2011 tax You do not have to be an eligible individual to make a rollover contribution from your existing HSA to a new HSA. Amend my 2011 tax Rollover contributions do not need to be in cash. Amend my 2011 tax Rollovers are not subject to the annual contribution limits. Amend my 2011 tax   You must roll over the amount within 60 days after the date of receipt. Amend my 2011 tax You can make only one rollover contribution to an HSA during a 1-year period. Amend my 2011 tax Note. Amend my 2011 tax 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. Amend my 2011 tax There is no limit on the number of these transfers. Amend my 2011 tax Do not include the amount transferred in income, deduct it as a contribution, or include it as a distribution on Form 8889. Amend my 2011 tax When To Contribute You can make contributions to your HSA for 2013 until April 15, 2014. Amend my 2011 tax 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. Amend my 2011 tax Your employer can make contributions to your HSA between January 1, 2014, and April 15, 2014, that are allocated to 2013. Amend my 2011 tax Your employer must notify you and the trustee of your HSA that the contribution is for 2013. Amend my 2011 tax The contribution will be reported on your 2014 Form W-2. Amend my 2011 tax Reporting Contributions on Your Return Contributions made by your employer are not included in your income. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Amend my 2011 tax The contributions are treated as a distribution of money and are not included in the partner's gross income. Amend my 2011 tax 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. Amend my 2011 tax In both situations, the partner can deduct the contribution made to the partner's HSA. Amend my 2011 tax 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. Amend my 2011 tax The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Amend my 2011 tax Form 8889. Amend my 2011 tax   Report all contributions to your HSA on Form 8889 and file it with your Form 1040 or Form 1040NR. Amend my 2011 tax You should include all contributions made for 2013, including those made by April 15, 2014, that are designated for 2013. Amend my 2011 tax Contributions made by your employer and qualified HSA funding distributions are also shown on the form. Amend my 2011 tax   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. Amend my 2011 tax Your employer's contributions also will be shown in box 12 of Form W-2, Wage and Tax Statement, with code W. Amend my 2011 tax Follow the instructions for Form 8889. Amend my 2011 tax Report your HSA deduction on Form 1040 or Form 1040NR. Amend my 2011 tax Excess contributions. Amend my 2011 tax   You will have excess contributions if the contributions to your HSA for the year are greater than the limits discussed earlier. Amend my 2011 tax Excess contributions are not deductible. Amend my 2011 tax Excess contributions made by your employer are included in your gross income. Amend my 2011 tax 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. Amend my 2011 tax   Generally, you must pay a 6% excise tax on excess contributions. Amend my 2011 tax See Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. Amend my 2011 tax The excise tax applies to each tax year the excess contribution remains in the account. Amend my 2011 tax   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. Amend my 2011 tax You withdraw the excess contributions by the due date, including extensions, of your tax return for the year the contributions were made. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax If you withdraw any of those amounts, the amount is treated the same as any other distribution from an HSA, discussed later. Amend my 2011 tax Deducting an excess contribution in a later year. Amend my 2011 tax   You may be able to deduct excess contributions for previous years that are still in your HSA. Amend my 2011 tax The excess contribution you can deduct for the current year is the lesser of the following two amounts. Amend my 2011 tax Your maximum HSA contribution limit for the year minus any amounts contributed to your HSA for the year. Amend my 2011 tax The total excess contributions in your HSA at the beginning of the year. Amend my 2011 tax   Amounts contributed for the year include contributions by you, your employer, and any other person. Amend my 2011 tax They also include any qualified HSA funding distribution made to your HSA. Amend my 2011 tax Any excess contribution remaining at the end of a tax year is subject to the excise tax. Amend my 2011 tax See Form 5329. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax You do not have to make distributions from your HSA each year. Amend my 2011 tax If you are no longer an eligible individual, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. Amend my 2011 tax Generally, a distribution is money you get from your health savings account. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Qualified medical expenses. Amend my 2011 tax   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. Amend my 2011 tax These are explained in Publication 502, Medical and Dental Expenses. Amend my 2011 tax   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for HSA purposes. Amend my 2011 tax 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. Amend my 2011 tax   For HSA purposes, expenses incurred before you establish your HSA are not qualified medical expenses. Amend my 2011 tax State law determines when an HSA is established. Amend my 2011 tax 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. Amend my 2011 tax   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. Amend my 2011 tax   Qualified medical expenses are those incurred by the following persons. Amend my 2011 tax You and your spouse. Amend my 2011 tax All dependents you claim on your tax return. Amend my 2011 tax 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. Amend my 2011 tax    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. Amend my 2011 tax 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. Amend my 2011 tax Insurance premiums. Amend my 2011 tax   You cannot treat insurance premiums as qualified medical expenses unless the premiums are for: Long-term care insurance. Amend my 2011 tax Health care continuation coverage (such as coverage under COBRA). Amend my 2011 tax Health care coverage while receiving unemployment compensation under federal or state law. Amend my 2011 tax Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap). Amend my 2011 tax   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. Amend my 2011 tax See Limit on long-term care premiums you can deduct in the instructions for Schedule A (Form 1040). Amend my 2011 tax   Items (2) and (3) can be for your spouse or a dependent meeting the requirement for that type of coverage. Amend my 2011 tax 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. Amend my 2011 tax Health coverage tax credit. Amend my 2011 tax   You cannot claim this credit for premiums that you pay with a tax-free distribution from your HSA. Amend my 2011 tax See Publication 502 for more information on this credit. Amend my 2011 tax Deemed distributions from HSAs. Amend my 2011 tax   The following situations result in deemed taxable distributions from your HSA. Amend my 2011 tax You engaged in any transaction prohibited by section 4975 with respect to any of your HSAs, at any time in 2013. Amend my 2011 tax 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. Amend my 2011 tax You used any portion of any of your HSAs as security for a loan at any time in 2013. Amend my 2011 tax You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. Amend my 2011 tax   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. Amend my 2011 tax   Any deemed distribution will not be treated as used to pay qualified medical expenses. Amend my 2011 tax These distributions are included in your income and are subject to the additional 20% tax, discussed later. Amend my 2011 tax Recordkeeping. Amend my 2011 tax 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. Amend my 2011 tax Do not send these records with your tax return. Amend my 2011 tax Keep them with your tax records. Amend my 2011 tax 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). Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. Amend my 2011 tax If you do not use a distribution from your HSA for qualified medical expenses, you must pay tax on the distribution. Amend my 2011 tax Report the amount on Form 8889 and file it with your Form 1040 or Form 1040NR. Amend my 2011 tax You may have to pay an additional 20% tax on your taxable distribution. Amend my 2011 tax HSA administration and maintenance fees withdrawn by the trustee are not reported as distributions from the HSA. Amend my 2011 tax Additional tax. Amend my 2011 tax   There is an additional 20% tax on the part of your distributions not used for qualified medical expenses. Amend my 2011 tax Figure the tax on Form 8889 and file it with your Form 1040 or Form 1040NR. Amend my 2011 tax Exceptions. Amend my 2011 tax   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. Amend my 2011 tax Balance in an HSA An HSA is generally exempt from tax. Amend my 2011 tax 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. Amend my 2011 tax Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). Amend my 2011 tax Earnings on amounts in an HSA are not included in your income while held in the HSA. Amend my 2011 tax Death of HSA Holder You should choose a beneficiary when you set up your HSA. Amend my 2011 tax What happens to that HSA when you die depends on whom you designate as the beneficiary. Amend my 2011 tax Spouse is the designated beneficiary. Amend my 2011 tax   If your spouse is the designated beneficiary of your HSA, it will be treated as your spouse's HSA after your death. Amend my 2011 tax Spouse is not the designated beneficiary. Amend my 2011 tax   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. Amend my 2011 tax If your estate is the beneficiary, the value is included on your final income tax return. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax You must file the form even if only your employer or your spouse's employer made contributions to the HSA. Amend my 2011 tax 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. Amend my 2011 tax Enter “statement” at the top of each Form 8889 and complete the form as instructed. Amend my 2011 tax Next, complete a controlling Form 8889 combining the amounts shown on each of the statement Forms 8889. Amend my 2011 tax Attach the statements to your tax return after the controlling Form 8889. Amend my 2011 tax Employer Participation This section contains the rules that employers must follow if they decide to make HSAs available to their employees. Amend my 2011 tax Unlike the previous discussions, “you” refers to the employer and not to the employee. Amend my 2011 tax Health plan. Amend my 2011 tax   If you want your employees to be able to have an HSA, they must have an HDHP. Amend my 2011 tax You can provide no additional coverage other than those exceptions listed previously under Other health coverage . Amend my 2011 tax Contributions. Amend my 2011 tax   You can make contributions to your employees' HSAs. Amend my 2011 tax You deduct the contributions on your business income tax return for the year in which you make the contributions. Amend my 2011 tax If the contribution is allocated to the prior year, you still deduct it in the year in which you made the contribution. Amend my 2011 tax   For more information on employer contributions, see Notice 2008-59, 2008-29 I. Amend my 2011 tax R. Amend my 2011 tax B. Amend my 2011 tax 123, questions 23 through 27, available at www. Amend my 2011 tax irs. Amend my 2011 tax gov/irb/2008-29_IRB/ar11. Amend my 2011 tax html. Amend my 2011 tax Comparable contributions. Amend my 2011 tax   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' HSAs. Amend my 2011 tax 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. Amend my 2011 tax The comparability rules do not apply to contributions made through a cafeteria plan. Amend my 2011 tax Comparable participating employees. Amend my 2011 tax   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). Amend my 2011 tax   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. Amend my 2011 tax   You will meet the notice requirement if by January 15 of the following calendar year you provide a written notice to all such employees. Amend my 2011 tax 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. Amend my 2011 tax For a sample of the notice, see Regulation 54. Amend my 2011 tax 4980G-4 A-14(c). Amend my 2011 tax 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. Amend my 2011 tax Note. Amend my 2011 tax For purposes of making contributions to HSAs of non-highly compensated employees, highly compensated employees shall not be treated as comparable participating employees. Amend my 2011 tax Excise tax. Amend my 2011 tax   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. Amend my 2011 tax Employment taxes. Amend my 2011 tax   Amounts you contribute to your employees' HSAs are generally not subject to employment taxes. Amend my 2011 tax You must report the contributions in box 12 of the Form W-2 you file for each employee. Amend my 2011 tax This includes the amounts the employee elected to contribute through a cafeteria plan. Amend my 2011 tax Enter code “W” in box 12. Amend my 2011 tax 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). Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Archer MSAs An Archer MSA is a tax-exempt trust or custodial account that you set up with a U. Amend my 2011 tax S. Amend my 2011 tax financial institution (such as a bank or an insurance company) in which you can save money exclusively for future medical expenses. Amend my 2011 tax What are the benefits of an Archer MSA?   You may enjoy several benefits from having an Archer MSA. Amend my 2011 tax You can claim a tax deduction for contributions you make even if you do not itemize your deductions on Form 1040 or Form 1040NR. Amend my 2011 tax The interest or other earnings on the assets in your Archer MSA are tax free. Amend my 2011 tax Distributions may be tax free if you pay qualified medical expenses. Amend my 2011 tax See Qualified medical expenses , later. Amend my 2011 tax The contributions remain in your Archer MSA from year to year until you use them. Amend my 2011 tax An Archer MSA is “portable” so it stays with you if you change employers or leave the work force. Amend my 2011 tax Qualifying for an Archer MSA To qualify for an Archer MSA, you must be either of the following. Amend my 2011 tax 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). Amend my 2011 tax A self-employed person (or the spouse of a self-employed person) who maintains a self-only or family HDHP. Amend my 2011 tax You can have no other health or Medicare coverage except what is permitted under Other health coverage , later. Amend my 2011 tax You must be an eligible individual on the first day of a given month to get an Archer MSA deduction for that month. Amend my 2011 tax If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an Archer MSA contribution. Amend my 2011 tax This is true even if the other person does not actually claim your exemption. Amend my 2011 tax Small employer. Amend my 2011 tax   A small employer is generally an employer who had an average of 50 or fewer employees during either of the last 2 calendar years. Amend my 2011 tax The definition of small employer is modified for new employers and growing employers. Amend my 2011 tax Growing employer. Amend my 2011 tax   A small employer may begin HDHPs and Archer MSAs for his or her employees and then grow beyond 50 employees. Amend my 2011 tax 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. Amend my 2011 tax Changing employers. Amend my 2011 tax   If you change employers, your Archer MSA moves with you. Amend my 2011 tax However, you may not make additional contributions unless you are otherwise eligible. Amend my 2011 tax High deductible health plan (HDHP). Amend my 2011 tax   To be eligible for an Archer MSA, you must be covered under an HDHP. Amend my 2011 tax 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. Amend my 2011 tax Limits. Amend my 2011 tax   The following table shows the limits for annual deductibles and the maximum out-of-pocket expenses for HDHPs for 2013. Amend my 2011 tax   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. Amend my 2011 tax   There are some family plans that have deductibles for both the family as a whole and for individual family members. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax Example. Amend my 2011 tax You have family health insurance coverage in 2013. Amend my 2011 tax The annual deductible for the family plan is $5,500. Amend my 2011 tax This plan also has an individual deductible of $2,000 for each family member. Amend my 2011 tax 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. Amend my 2011 tax Other health coverage. Amend my 2011 tax   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. Amend my 2011 tax However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. Amend my 2011 tax However, you can have additional insurance that provides benefits only for the following items. Amend my 2011 tax Liabilities incurred under workers' compensation laws, torts, or ownership or use of property. Amend my 2011 tax A specific disease or illness. Amend my 2011 tax A fixed amount per day (or other period) of hospitalization. Amend my 2011 tax You can also have coverage (whether provided through insurance or otherwise) for the following items. Amend my 2011 tax Accidents. Amend my 2011 tax Disability. Amend my 2011 tax Dental care. Amend my 2011 tax Vision care. Amend my 2011 tax Long-term care. Amend my 2011 tax Contributions to an MSA Contributions to an Archer MSA must be made in cash. Amend my 2011 tax You cannot contribute stock or other property to an Archer MSA. Amend my 2011 tax Who can contribute to my Archer MSA?   If you are an employee, your employer may make contributions to your Archer MSA. Amend my 2011 tax (You do not pay tax on these contributions. Amend my 2011 tax ) 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. Amend my 2011 tax Both you and your employer cannot make contributions to your Archer MSA in the same year. Amend my 2011 tax You do not have to make contributions to your Archer MSA every year. Amend my 2011 tax    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. Amend my 2011 tax Limits There are two limits on the amount you or your employer can contribute to your Archer MSA: The annual deductible limit. Amend my 2011 tax An income limit. Amend my 2011 tax Annual deductible limit. Amend my 2011 tax   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. Amend my 2011 tax You must have the HDHP all year to contribute the full amount. Amend my 2011 tax 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. Amend my 2011 tax Example 1. Amend my 2011 tax You have an HDHP for your family all year in 2013. Amend my 2011 tax The annual deductible is $5,000. Amend my 2011 tax You can contribute up to $3,750 ($5,000 × 75%) to your Archer MSA for the year. Amend my 2011 tax Example 2. Amend my 2011 tax You have an HDHP for your family for the entire months of July through December 2013 (6 months). Amend my 2011 tax The annual deductible is $5,000. Amend my 2011 tax You can contribute up to $1,875 ($5,000 × 75% ÷ 12 × 6) to your Archer MSA for the year. Amend my 2011 tax 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. Amend my 2011 tax The contribution limit is split equally between you unless you agree on a different division. Amend my 2011 tax Income limit. Amend my 2011 tax   You cannot contribute more than you earned for the year from the employer through whom you have your HDHP. Amend my 2011 tax   If you are self-employed, you cannot contribute more than your net self-employment income. Amend my 2011 tax This is your income from self-employment minus expenses (including the deductible part of self-employment tax). Amend my 2011 tax Example 1. Amend my 2011 tax Noah Paul earned $25,000 from ABC Company in 2013. Amend my 2011 tax Through ABC, he had an HDHP for his family for the entire year. Amend my 2011 tax The annual deductible was $5,000. Amend my 2011 tax He can contribute up to $3,750 to his Archer MSA (75% × $5,000). Amend my 2011 tax He can contribute the full amount because he earned more than $3,750 at ABC. Amend my 2011 tax Example 2. Amend my 2011 tax Westley Lawrence is self-employed. Amend my 2011 tax He had an HDHP for his family for the entire year in 2013. Amend my 2011 tax The annual deductible was $5,000. Amend my 2011 tax Based on the annual deductible, the maximum contribution to his Archer MSA would have been $3,750 (75% × $5,000). Amend my 2011 tax However, after deducting his business expenses, Joe's net self-employment income is $2,500 for the year. Amend my 2011 tax Therefore, he is limited to a contribution of $2,500. Amend my 2011 tax Individuals enrolled in Medicare. Amend my 2011 tax   Beginning with the first month you are enrolled in Medicare, you cannot contribute to an Archer MSA. Amend my 2011 tax However, you may be eligible for a Medicare Advantage MSA, discussed later. Amend my 2011 tax When To Contribute You can make contributions to your Archer MSA for 2013 until April 15, 2014. Amend my 2011 tax 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. Amend my 2011 tax You should include all contributions you, or your employer, made for 2013, including those made by April 15, 2014, that are designated for 2013. Amend my 2011 tax 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. Amend my 2011 tax Your employer's contributions should be shown in box 12 of Form W-2, Wage and Tax Statement, with code R. Amend my 2011 tax Follow the instructions for Form 8853 and complete the worksheet in the instructions. Amend my 2011 tax Report your Archer MSA deduction on Form 1040 or Form 1040NR. Amend my 2011 tax Excess contributions. Amend my 2011 tax   You will have excess contributions if the contributions to your Archer MSA for the year are greater than the limits discussed earlier. Amend my 2011 tax Excess contributions are not deductible. Amend my 2011 tax Excess contributions made by your employer are included in your gross income. Amend my 2011 tax 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. Amend my 2011 tax   Generally, you must pay a 6% excise tax on excess contributions. Amend my 2011 tax See Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, to figure the excise tax. Amend my 2011 tax The excise tax applies to each tax year the excess contribution remains in the account. Amend my 2011 tax   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. Amend my 2011 tax You withdraw the excess contributions by the due date, including extensions, of your tax return. Amend my 2011 tax 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. Amend my 2011 tax Deducting an excess contribution in a later year. Amend my 2011 tax   You may be able to deduct excess contributions for previous years that are still in your Archer MSA. Amend my 2011 tax The excess contribution you can deduct in the current year is the lesser of the following two amounts. Amend my 2011 tax Your maximum Archer MSA contribution limit for the year minus any amounts contributed to your Archer MSA for the year. Amend my 2011 tax The total excess contributions in your Archer MSA at the beginning of the year. Amend my 2011 tax   Any excess contributions remaining at the end of a tax year are subject to the excise tax. Amend my 2011 tax See Form 5329. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax You can receive tax-free distributions from your Archer MSA to pay for qualified medical expenses (discussed later). Amend my 2011 tax 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. Amend my 2011 tax You do not have to make withdrawals from your Archer MSA each year. Amend my 2011 tax If you no longer qualify to make contributions, you can still receive tax-free distributions to pay or reimburse your qualified medical expenses. Amend my 2011 tax A distribution is money you get from your Archer MSA. Amend my 2011 tax 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. Amend my 2011 tax Qualified medical expenses. Amend my 2011 tax   Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. Amend my 2011 tax These are explained in Publication 502. Amend my 2011 tax   Also, non-prescription medicines (other than insulin) are not considered qualified medical expenses for MSA purposes. Amend my 2011 tax 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. Amend my 2011 tax   Qualified medical expenses are those incurred by the following persons. Amend my 2011 tax You and your spouse. Amend my 2011 tax All dependents you claim on your tax return. Amend my 2011 tax 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. Amend my 2011 tax    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. Amend my 2011 tax    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. Amend my 2011 tax Special rules for insurance premiums. Amend my 2011 tax   Generally, you cannot treat insurance premiums as qualified medical expenses for Archer MSAs. Amend my 2011 tax 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. Amend my 2011 tax Health coverage tax credit. Amend my 2011 tax   You cannot claim this credit for premiums that you pay with a tax-free distribution from your Archer MSA. Amend my 2011 tax See Publication 502 for information on this credit. Amend my 2011 tax Deemed distributions from Archer MSAs. Amend my 2011 tax   The following situations result in deemed taxable distributions from your Archer MSA. Amend my 2011 tax You engaged in any transaction prohibited by section 4975 with respect to any of your Archer MSAs at any time in 2013. Amend my 2011 tax 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. Amend my 2011 tax You used any portion of any of your Archer MSAs as security for a loan at any time in 2013. Amend my 2011 tax You must include the fair market value of the assets used as security for the loan as income on Form 1040 or Form 1040NR. Amend my 2011 tax   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. Amend my 2011 tax   Any deemed distribution will not be treated as used to pay qualified medical expenses. Amend my 2011 tax These distributions are included in your income and are subject to the additional 20% tax, discussed later. Amend my 2011 tax Recordkeeping. Amend my 2011 tax 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. Amend my 2011 tax Do not send these records with your tax return. Amend my 2011 tax Keep them with your tax records. Amend my 2011 tax 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). Amend my 2011 tax 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. Amend my 2011 tax Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. Amend my 2011 tax If you do not use a distribution from your Archer MSA for qualified medical expenses, you must pay tax on the distribution. Amend my 2011 tax Report the amount on Form 8853 and file it with your Form 1040 or Form 1040NR. Amend my 2011 tax You may have to pay an additional 20% tax, discussed later, on your taxable distribution. Amend my 2011 tax 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. Amend my 2011 tax Rollovers. Amend my 2011 tax   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. Amend my 2011 tax An Archer MSA and an HSA can only receive one rollover contribution during a 1-year period. Amend my 2011 tax See the Form 8853 instructions for more information. Amend my 2011 tax Additional tax. Amend my 2011 tax   There is a 20% additional tax on the part of your distributions not used for qualified medical expenses. Amend my 2011 tax Figure the tax on Form 8853 and file it with your Form 1040 or Form 1040NR. Amend my 2011 tax Report the additional tax in the total on Form 1040 or Form 1040NR. Amend my 2011 tax Exceptions. Amend my 2011 tax   There is no additional tax on distributions made after the date you are disabled, reach age 65, or die. Amend my 2011 tax Balance in an Archer MSA An Archer MSA is generally exempt from tax. Amend my 2011 tax 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. Amend my 2011 tax Amounts that remain at the end of the year are generally carried over to the next year (see Excess contributions , earlier). Amend my 2011 tax Earnings on amounts in an Archer MSA are not included in your income while held in the Archer MSA. Amend my 2011 tax Death of the Archer MSA Holder You should choose a beneficiary when you set up your Archer MSA. Amend my 2011 tax What happens to that Archer MSA when you die depends on whom you designate as the beneficiary. Amend my 2011 tax Spouse is the designated beneficiary. Amend my 2011 tax   If your spouse is the designated beneficiary of your Archer MSA, it will be treated as your spouse's Archer MSA after your death. Amend my 2011 tax Spouse is not the designated beneficiary. Amend my 2011 tax   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. Amend my 2011 tax   If your estate is the beneficiary, the fair market value of the Archer MSA will be included on your final income tax return. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax You must file the form even if only your employer or your spouse's employer made contributions to the Archer MSA. Amend my 2011 tax 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. Amend my 2011 tax Enter “statement” at the top of each Form 8853 and complete the form as instructed. Amend my 2011 tax Next, complete a controlling Form 8853 combining the amounts shown on each of the statement Forms 8853. Amend my 2011 tax Attach the statements to your tax return after the controlling Form 8853. Amend my 2011 tax Employer Participation This section contains the rules that employers must follow if they decide to make Archer MSAs available to their employees. Amend my 2011 tax Unlike the previous discussions, “you” refers to the employer and not to the employee. Amend my 2011 tax Health plan. Amend my 2011 tax   If you want your employees to be able to have an Archer MSA, you must make an HDHP available to them. Amend my 2011 tax You can provide no additional coverage other than those exceptions listed previously under Other health coverage . Amend my 2011 tax Contributions. Amend my 2011 tax   You can make contributions to your employees' Archer MSAs. Amend my 2011 tax 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. Amend my 2011 tax If you are filing Form 1040, Schedule C, this is Part II, line 14. Amend my 2011 tax Comparable contributions. Amend my 2011 tax   If you decide to make contributions, you must make comparable contributions to all comparable participating employees' Archer MSAs. Amend my 2011 tax 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. Amend my 2011 tax Comparable participating employees. Amend my 2011 tax   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). Amend my 2011 tax Excise tax. Amend my 2011 tax   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. Amend my 2011 tax Employment taxes. Amend my 2011 tax   Amounts you contribute to your employees' Archer MSAs are generally not subject to employment taxes. Amend my 2011 tax You must report the contributions in box 12 of the Form W-2 you file for each employee. Amend my 2011 tax Enter code “R” in box 12. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax The money in your account is not taxed if it is used for qualified medical expenses, and it may earn interest or dividends. Amend my 2011 tax An HDHP is a special health insurance policy that has a high deductible. Amend my 2011 tax You choose the policy you want to use as part of your Medicare Advantage MSA plan. Amend my 2011 tax However, the policy must be approved by the Medicare program. Amend my 2011 tax Medicare Advantage MSAs are administered through the federal Medicare program. Amend my 2011 tax You can get information by calling 1-800-Medicare (1-800-633-4227) or through the Internet at www. Amend my 2011 tax medicare. Amend my 2011 tax gov. Amend my 2011 tax Note. Amend my 2011 tax You must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your tax return if you have a Medicare Advantage MSA. Amend my 2011 tax Flexible Spending Arrangements (FSAs) A health flexible spending arrangement (FSA) allows employees to be reimbursed for medical expenses. Amend my 2011 tax FSAs are usually funded through voluntary salary reduction agreements with your employer. Amend my 2011 tax No employment or federal income taxes are deducted from your contribution. Amend my 2011 tax The employer may also contribute. Amend my 2011 tax Note. Amend my 2011 tax 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. Amend my 2011 tax For information on the interaction between a health FSA and an HSA, see Other employee health plans under Qualifying for an HSA, earlier. Amend my 2011 tax What are the benefits of an FSA?   You may enjoy several benefits from having an FSA. Amend my 2011 tax Contributions made by your employer can be excluded from your gross income. Amend my 2011 tax No employment or federal income taxes are deducted from the contributions. Amend my 2011 tax Withdrawals may be tax free if you pay qualified medical expenses. Amend my 2011 tax See Qualified medical expenses , later. Amend my 2011 tax You can withdraw funds from the account to pay qualified medical expenses even if you have not yet placed the funds in the account. Amend my 2011 tax Qualifying for an FSA Health FSAs are employer-established benefit plans. Amend my 2011 tax These may be offered in conjunction with other employer-provided benefits as part of a cafeteria plan. Amend my 2011 tax Employers have complete flexibility to offer various combinations of benefits in designing their plan. Amend my 2011 tax You do not have to be covered under any other health care plan to participate. Amend my 2011 tax Self-employed persons are not eligible for an FSA. Amend my 2011 tax Certain limitations may apply if you are a highly compensated participant or a key employee. Amend my 2011 tax Contributions to an FSA You contribute to your FSA by electing an amount to be voluntarily withheld from your pay by your employer. Amend my 2011 tax This is sometimes called a salary reduction agreement. Amend my 2011 tax The employer may also contribute to your FSA if specified in the plan. Amend my 2011 tax You do not pay federal income tax or employment taxes on the salary you contribute or the amounts your employer contributes to the FSA. Amend my 2011 tax However, contributions made by your employer to provide coverage for long-term care insurance must be included in income. Amend my 2011 tax When To Contribute At the
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Page Last Reviewed or Updated: 28-Feb-2014

The Amend My 2011 Tax

Amend my 2011 tax Index A Abandonment of home, Abandonment. Amend my 2011 tax Absence, temporary, Temporary absence. Amend my 2011 tax Abstract fees, Settlement fees or closing costs. Amend my 2011 tax Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Amend my 2011 tax Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Amend my 2011 tax Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Amend my 2011 tax Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Amend my 2011 tax Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Amend my 2011 tax Architect's fees, Construction. Amend my 2011 tax Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend my 2011 tax Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Amend my 2011 tax Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Amend my 2011 tax Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Amend my 2011 tax C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Amend my 2011 tax Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Amend my 2011 tax Commissions, Selling expenses. Amend my 2011 tax , Settlement fees or closing costs. Amend my 2011 tax Community property Basis determination, Community property. Amend my 2011 tax Condemnation Gain exclusion, Home destroyed or condemned. Amend my 2011 tax Ownership and use test when previous home condemned, Previous home destroyed or condemned. Amend my 2011 tax Condominiums As main home, Main Home Basis determination, Condominium. Amend my 2011 tax Construction costs, Construction. Amend my 2011 tax Built by you, Built by you. Amend my 2011 tax Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Amend my 2011 tax Ownership and use tests, Cooperative apartment. Amend my 2011 tax Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Amend my 2011 tax D Date of sale, Date of sale. Amend my 2011 tax Death Sale due to, Specific event safe harbors. Amend my 2011 tax Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Amend my 2011 tax Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Amend my 2011 tax Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Amend my 2011 tax Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Amend my 2011 tax Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Amend my 2011 tax Disasters, Specific event safe harbors. Amend my 2011 tax Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Amend my 2011 tax Home transferred to spouse, Transfer to spouse. Amend my 2011 tax Ownership and use tests, Home transferred from spouse. Amend my 2011 tax Sale due to, Specific event safe harbors. Amend my 2011 tax Transfers after July 18, 1984, Transfers after July 18, 1984. Amend my 2011 tax Transfers before July 19, 1984, Transfers before July 19, 1984. Amend my 2011 tax Use of home after divorce, Use of home after divorce. Amend my 2011 tax Doctor's recommendation for sale, Doctor's recommendation safe harbor. Amend my 2011 tax E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Amend my 2011 tax Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Amend my 2011 tax Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Amend my 2011 tax F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Amend my 2011 tax Fire insurance premiums, Settlement fees or closing costs. Amend my 2011 tax Foreclosure, Foreclosure or repossession. Amend my 2011 tax Foreign Service, Foreign Service member. Amend my 2011 tax Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend my 2011 tax Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Amend my 2011 tax Form 1040, Schedule A Real estate taxes, Real estate taxes. Amend my 2011 tax Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Amend my 2011 tax , Form 1099-S. Amend my 2011 tax , Form 1099-S. Amend my 2011 tax Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Amend my 2011 tax Form 8828 Recapture tax, How to figure and report the recapture. Amend my 2011 tax Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Amend my 2011 tax NIIT, Net Investment Income Tax (NIIT). Amend my 2011 tax Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Amend my 2011 tax Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Amend my 2011 tax Loss on sale, Loss on sale. Amend my 2011 tax Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Amend my 2011 tax Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Amend my 2011 tax H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Amend my 2011 tax Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Amend my 2011 tax Charges for, Settlement fees or closing costs. Amend my 2011 tax Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Amend my 2011 tax Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Amend my 2011 tax Installment sales, Installment sale. Amend my 2011 tax Involuntary conversion, Specific event safe harbors. Amend my 2011 tax ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Amend my 2011 tax J Joint owners not married, Joint owners not married. Amend my 2011 tax Joint returns, Jointly owned home. Amend my 2011 tax Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Amend my 2011 tax Sale of vacant land, Vacant land. Amend my 2011 tax Legal fees, Selling expenses. Amend my 2011 tax , Settlement fees or closing costs. Amend my 2011 tax , Construction. Amend my 2011 tax Legal separation Sale due to, Specific event safe harbors. Amend my 2011 tax Like-kind exchange, Sale of home acquired in a like-kind exchange. Amend my 2011 tax Living expenses, Reasonable basic living expenses. Amend my 2011 tax Loan assumption fees, Settlement fees or closing costs. Amend my 2011 tax Loan placement fees, Selling expenses. Amend my 2011 tax Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Amend my 2011 tax Property used partly as, Property used partly as your main home. Amend my 2011 tax , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Amend my 2011 tax Mortgage fees, Settlement fees or closing costs. Amend my 2011 tax Mortgage insurance premiums, Settlement fees or closing costs. Amend my 2011 tax Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Amend my 2011 tax Moving expense, Settlement fees or closing costs. Amend my 2011 tax Multiple births Sale due to, Specific event safe harbors. Amend my 2011 tax N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Amend my 2011 tax O Option to buy home, Option to buy. Amend my 2011 tax Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Amend my 2011 tax P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Amend my 2011 tax Points, Selling expenses. Amend my 2011 tax Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Amend my 2011 tax Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Amend my 2011 tax , Real estate taxes. Amend my 2011 tax Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Amend my 2011 tax Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Amend my 2011 tax Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Amend my 2011 tax Relatives Sale of home to, Exception for sales to related persons. Amend my 2011 tax Remainder interest Sale of, Sale of remainder interest. Amend my 2011 tax Remodeling, Improvements. Amend my 2011 tax , Exception. Amend my 2011 tax (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Amend my 2011 tax Before closing, by buyer, Settlement fees or closing costs. Amend my 2011 tax Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Amend my 2011 tax , Improvements. Amend my 2011 tax , Repairs. Amend my 2011 tax (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Amend my 2011 tax Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Amend my 2011 tax Doctor's recommendation for sale, Doctor's recommendation safe harbor. Amend my 2011 tax Unforeseeable events, Specific event safe harbors. Amend my 2011 tax Sales commissions, Selling expenses. Amend my 2011 tax , Settlement fees or closing costs. Amend my 2011 tax Sales to related persons, Exception for sales to related persons. Amend my 2011 tax Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Amend my 2011 tax Seller-financed mortgages, Seller-financed mortgage. Amend my 2011 tax Seller-paid points, Seller-paid points. Amend my 2011 tax Selling expenses, Selling expenses. Amend my 2011 tax Selling price, Selling Price Separate returns, Separate returns. Amend my 2011 tax Settlement fees, Settlement fees or closing costs. Amend my 2011 tax Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Amend my 2011 tax Surviving spouse Basis determination, Surviving spouse. Amend my 2011 tax Ownership and use tests, Sale of main home by surviving spouse. Amend my 2011 tax T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Amend my 2011 tax Temporary housing, Temporary housing. Amend my 2011 tax Title insurance, Settlement fees or closing costs. Amend my 2011 tax Title search fees, Settlement fees or closing costs. Amend my 2011 tax Trading homes, Trading (exchanging) homes. Amend my 2011 tax , Home received as trade. Amend my 2011 tax Transfer taxes, Settlement fees or closing costs. Amend my 2011 tax , Transfer taxes. Amend my 2011 tax Transfer to spouse, Transfer to spouse. Amend my 2011 tax After July 18, 1984, Transfers after July 18, 1984. Amend my 2011 tax Before July 19, 1984, Transfers before July 19, 1984. Amend my 2011 tax TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Amend my 2011 tax Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Amend my 2011 tax Utilities Charges for installing, Settlement fees or closing costs. Amend my 2011 tax Charges related to occupancy of house before closing, Settlement fees or closing costs. Amend my 2011 tax Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Amend my 2011 tax V Vacant land Sale of, Vacant land. Amend my 2011 tax W Worksheets, Worksheets. Amend my 2011 tax Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Amend my 2011 tax Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Amend my 2011 tax Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Amend my 2011 tax Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Amend my 2011 tax Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Amend my 2011 tax Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Amend my 2011 tax Reduced Maximum Exclusion Prev  Up     Home   More Online Publications