| Publication 969 |
2003 Tax Year |
Publication 969
Introductory Material
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Important Change
Medical savings accounts program expires. The pilot program for MSAs is scheduled to end December 31, 2003. If it does, you can participate in an Archer MSA after 2003
only if:
-
You were an active MSA participant before January 1, 2004, or
-
You become an active MSA participant after 2003 because you are covered by a high deductible health plan of an MSA participating
employer.
Important Reminder
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. 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.
Introduction
This publication explains Archer MSAs and introduces Medicare+Choice 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).
A Medicare+Choice 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. No Medicare+Choice MSAs have been established as of the revision date of this publication.
You do not need IRS approval to start your Archer MSA. Complete Form 8853, Archer MSAs and Long-Term Care Insurance Contracts,
and attach it to your Form 1040 each year you (or your spouse, if you file jointly) have Archer MSA contributions or distributions.
If you have an Archer MSA, you must file Form 1040 to report contributions, your deduction, and distributions. You cannot
file Form 1040A or Form
1040EZ.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can e-mail us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line.
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Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224
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including the area code, in
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