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Irs File 2011 Taxes

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Irs File 2011 Taxes

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

The Irs File 2011 Taxes

Irs file 2011 taxes Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Irs file 2011 taxes Tax questions. Irs file 2011 taxes Useful Items - You may want to see: What's New Standard mileage rate. Irs file 2011 taxes  The 2013 rate for business use of a vehicle is 56½ cents per mile. Irs file 2011 taxes Reminders Future developments. Irs file 2011 taxes  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Irs file 2011 taxes irs. Irs file 2011 taxes gov/pub529. Irs file 2011 taxes Photographs of missing children. Irs file 2011 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs file 2011 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs file 2011 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs file 2011 taxes Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Irs file 2011 taxes You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Irs file 2011 taxes This publication covers the following topics. Irs file 2011 taxes Deductions subject to the 2% limit. Irs file 2011 taxes Deductions not subject to the 2% limit. Irs file 2011 taxes Expenses you cannot deduct. Irs file 2011 taxes How to report your deductions. Irs file 2011 taxes Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Irs file 2011 taxes These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Irs file 2011 taxes Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Irs file 2011 taxes Note. Irs file 2011 taxes Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Irs file 2011 taxes You must keep records to verify your deductions. Irs file 2011 taxes You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Irs file 2011 taxes For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Irs file 2011 taxes Comments and suggestions. Irs file 2011 taxes   We welcome your comments about this publication and your suggestions for future editions. Irs file 2011 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs file 2011 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs file 2011 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs file 2011 taxes   You can send your comments from www. Irs file 2011 taxes irs. Irs file 2011 taxes gov/formspubs. Irs file 2011 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs file 2011 taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs file 2011 taxes Ordering forms and publications. Irs file 2011 taxes   Visit www. Irs file 2011 taxes irs. Irs file 2011 taxes gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs file 2011 taxes Internal Revenue Service 1201 N. Irs file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs file 2011 taxes   If you have a tax question, check the information available on IRS. Irs file 2011 taxes gov or call 1-800-829-1040. Irs file 2011 taxes We cannot answer tax questions sent to either of the above addresses. Irs file 2011 taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Irs file 2011 taxes Prev  Up  Next   Home   More Online Publications