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Form 8851: Summary of Archer MSAs
IRS Form 8851 is used to report Archer MSAs and must be filed by trustees or custodians of an Archer MSA. A separate Form 8851 is required for each reporting period.
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IRS Form 8851 - Summary of Archer MSAs
IRS Form 8851 is used to report Archer MSAs and must be filed by trustees or custodians of an Archer MSA. A separate Form 8851 is required for each reporting period.
Risk Radar
Scan points- 1Do not count an Archer MSA holder in both Box c (previously uninsured) and Box d (excludable).
- 2Failing to file a separate Form 8851 for every reporting period.
- 3Reporting any Archer MSA established by a rollover from another Archer MSA in Box c.
- 4Including Medicare Advantage MSAs when reporting on Form 8851.
- 5Not including the trustee’s or custodian’s information (above line a) when filing electronically.
Plain English
This form tells the IRS how many Archer MSAs exist, who has them, and whether those account holders had health coverage before July 1, 1996. It helps Congress track these accounts to see when the legal limit of 750,000 MSAs is reached.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are the trustee or custodian of an Archer MSA and must report information for a specific period.
- Do not use Form 8851 when reporting an Archer MSA that was established after June 30 of the current reporting period, unless otherwise specified by instructions.
- Check Announcement 2007-15 (available in Internal Revenue Bulletin) instead when needing information on filing electronically.
Form selector
Use this form or another form?
Reporting a single Archer MSA
Used to report the total number of Archer MSAs established, among other details.
✓ Check if you are reporting fewer than 250 MSAs.
Filing electronically for many MSAs
Required when filing more than 250 Archer MSAs; electronic submission is mandatory.
✓ Ensure trustee/custodian info is completed on line (a) before transmitting.
Reporting a single MSA while encouraging e-filing
If reporting fewer than 250 Archer MSAs, paper filing is permitted but strongly encouraged electronically.
✓ Verify the required submission method based on your count.
Deadline or filing window
A separate Form 8851 must be filed for each reporting period. The deadline is March 20, 2007, for the specific reporting period being reported on. The source does not state if an extension exists.
Checklist
What you need before filling it out
Total number of Archer MSAs (Line a)
Total count from the period (Jan 1 through date listed) · Form 8851, Line a
Previously uninsured account holders (Box c)
Count of holders whose coverage did not begin before July 1, 1996 · Form 8851, Box c
Excludable account holders (Box d)
Total count of eligible holders · Form 8851, Box d
Trustee’s or custodian’s name/address
Name, street/suite no., City, state, ZIP code · Form 8851, Lines (a)
High deductible health plan (2005 self-only)
Annual deductible between $1,750 and $2,650 · Form 8851, Page 2 definitions
Filing method requirement
Electronic filing is required if reporting more than 250 Archer MSAs. · Form 8851, Page 2 instructions
Before you submit
- 1Confirm the report period covers January 1 through the correct date on Line (a).
- 2Verify that Box c correctly tallies previously uninsured account holders.
- 3Ensure Box d accurately reflects the total number of excludable account holders, distinct from Box c.
- 4Check the appropriate box for every single account holder listed in Lines 1–20.
- 5Confirm no single account holder has both the 'Previously Uninsured' and 'Excludable' boxes checked.
- 6Verify that any Archer MSA established after June 30 of the reporting period is not included (unless otherwise noted).
- 7If filing electronically, confirm trustee/custodian information was completed on Line (a).
How to file this form
- 1Complete Lines (a) through (d) with the required summary totals and identifying information for the Archer MSA.
- 2List each account holder's name and SSN in Lines 1–20, checking the appropriate box(es) for that individual.
- 3Determine if you must file electronically (if reporting > 250 MSAs) or on paper (if reporting < 250 MSAs).
- 4If filing electronically, complete Line (a) and transmit the form to the IRS or fax it to 304-264-5602; if mailing, send Form 8851 to the Coordinator address.
Known limitations
- 1A separate Form 8851 must be filed for each reporting period.
- 2An Archer MSA holder cannot be both previously uninsured and excludable; if counted in box c, they are not counted in box d.
- 3Do not check both boxes (Previously Uninsured or Excludable) for one account holder on Form 8851.
- 4Do not report any Archer MSA established by a rollover from another Archer MSA.
- 5Do not include Medicare Advantage MSAs when reporting on Form 8851.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 2-2007, and the reporting period covered by this version includes data up through June 30, 2006. The source does not point to a specific 'latest information' page but provides comprehensive instructions within the document.
What changed or needs a fresh check
- Edition date — confirm the revision reads February 2007.
- OMB Number — confirm it reads 1545-1743.
- Mailing address — confirm the Coordinator address is 240 Murall Drive, Kearneysville, WV 25430.
- Filing requirement threshold — confirm you must file electronically if reporting more than 250 Archer MSAs.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8851.
- 2If filing electronically, ensure the submission is completed as required by the rules for the number of Archer MSAs reported.
- 3The IRS uses the data from Form 8851 to furnish information about Archer MSAs to Congress and determine when the maximum allowed number (750,000, excluding previously uninsured account holders) is reached.
- 4If comments regarding time estimates or suggestions for simplicity are made, they can be written to the IRS Tax Products Coordinating Committee at 1111 Constitution Avenue, NW, IR-6406, Washington, D.C. 20224 (but do not send the form to this address).
Sources
- SRCInstructions p.2 — The purpose of Form 8851 is to report the total number of Archer MSAs, previously uninsured account holders, excludable account holders, and their names/SSNs.
- SRCInstructions p.2 — File Form 8851 if you are the trustee or custodian of an Archer MSA.
- SRCInstructions p.2 — The filing deadline for each reporting period is March 20, 2007.
- SRCInstructions p.2 — You must file electronically if required to report more than 250 Archer MSAs; otherwise, you may file on paper.
- SRCInstructions p.1 — A separate Form 8851 must be filed for each reporting period.
- SRCInstructions p.2 — The report is used to furnish information about Archer MSAs to Congress and determine when the maximum allowed number (750,000, excluding previously uninsured account holders) is reached.
Common confusion points
Who must file Form 8851?
The trustee or custodian of an Archer MSA must file it, which can be a bank, insurance company, or another IRS-approved person.
→ Verify you are in one of these roles.
When is the filing deadline for Form 8851?
For each reporting period, the separate Form 8851 must be filed by March 20, 2007 (as per the source's stated date).
→ Confirm the current year's specific due date.
When should you file electronically versus on paper for Form 8851?
You must file electronically if required to report 250 or more Archer MSAs; otherwise, you may file on paper (but electronic filing is strongly encouraged).
→ Check your total count before choosing a method.
How do I determine if an account holder is 'previously uninsured'?
An account holder is previously uninsured even if they had any health plan coverage listed below. For 2005 (Jan-Jun), this means no coverage in the 6 months prior; for 2006 (Jan-Jun), it means no coverage in the 6 months prior.
→ Review the specific definitions provided on Form 8851.
What qualifies as an 'excludable account holder'?
A married account holder is excludable if all three conditions apply: they are married, and both meet criteria related to their health plan/MSA status (see below).
→ Check the spouse's status carefully.
If a couple opens two MSAs, how do you count them for 'excludable'?
If neither is previously uninsured, treat only either the husband OR the wife as an excludable account holder, not both.
→ Do not double-count married couples.
Workflow map
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⚠ If something goes wrong
- A separate Form 8851 must be filed for each reporting period.
Questions about IRS Form 8851
What is IRS Form 8851 used for?
This form tells the IRS how many Archer MSAs exist, who has them, and whether those account holders had health coverage before July 1, 1996. It helps Congress track these accounts to see when the legal limit of 750,000 MSAs is reached.
Who must file IRS Form 8851?
A trustee or custodian must file Form 8851 if they manage an Archer MSA. This filer can be a bank, an insurance company, or any other person approved by the IRS as a trustee or custodian of an IRA.
What information does IRS Form 8851 require?
The form collects details on the total number of previously uninsured and excludable account holders. Lines 1–20 require entering each Archer MSA holder’s name and SSN, while Box c and Box d summarize these totals.
When is IRS Form 8851 due?
For each reporting period, Form 8851 must be filed by March 20, 2007. A separate Form 8851 is required for every distinct reporting period.
Where do I file IRS Form 8851?
If filing on paper (required if reporting fewer than 250 Archer MSAs), send the form to IRS-Enterprise Computing Center—Martinsburg Information Reporting Program at 240 Murall Drive, Kearneysville, WV 25430. If filing electronically, transmit it or fax it to 304-264-5602.
How do I complete IRS Form 8851?
First, complete the trustee’s or custodian’s information on Form 8851 (above line a). If reporting more than 250 MSAs, file electronically. If filing on paper for fewer than 250, you may use paper but are strongly encouraged to use electronic submission.
What happens if IRS Form 8851 is filed incorrectly?
The report furnishes information about Archer MSAs to Congress and helps determine when the maximum number allowed by law (750,000, excluding previously uninsured account holders) is reached.
Who must file Form 8851?
The trustee or custodian of an Archer MSA must file it, which can be a bank, insurance company, or another IRS-approved person. Verify you are in one of these roles.
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