Pub. 17, Chapter 23 - Medical & Dental Expenses
Medical savings account.
You may be able to make deductible contributions to a medical
savings account (MSA). If you are an employee of a small business
(fewer than 50 employees), or self-employed and covered only by a high
deductible health plan, you may be eligible to have an MSA. You deduct
MSA contributions on Form 1040, line 25, not on Schedule A (Form 1040)
as a qualified medical expense. See Publication 969,
Medical
Savings Accounts (MSAs), for more information.
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