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Form 8853: Archer MSAs and Long-Term Care Insurance Contracts
IRS Form 8853 is used to report Archer MSAs and Long-Term Care Insurance Contracts for the year 2025. It helps figure deductions, and contributions made before December 31, 2007, can't be made unless specific conditions are met.
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IRS Form 8853 - Archer MSAs and Long-Term Care Insurance Contracts
IRS Form 8853 is used to report Archer MSAs and Long-Term Care Insurance Contracts for the year 2025. It helps figure deductions, and contributions made before December 31, 2007, can't be made unless specific conditions are met.
Risk Radar
Scan points- 1Ensure contributions are reported correctly on Line 6a; this total must match Box 1 of Form 1099-SA.
- 2Failing to enter the beneficiary's SSN on the top of Form 8853 (if skipping Part I).
- 3Not entering the fair market value of the Archer MSA on lines 6a or 6c when reporting a death.
- 4Omitting qualified medical expenses paid by the beneficiary on line 7, if applicable.
- 5Incorrectly applying the rules for deductible contributions when both spouses have HDHPs with family coverage.
Plain English
This form lets you tell the IRS about your Archer Medical Savings Accounts (MSAs) or long-term care insurance policies for tax purposes. You use it to report contributions you made, figure out how much deduction you qualify for, and report any taxable payments received from these accounts.
Submission Date
- Filing date: 2025-12-19 14:10:51
- 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 contributions were made to your Archer MSA (or employer contributed) for 2025, or if you are filing jointly and your spouse's contribution was reported for 2025.
- Do not use Form 8853 when you have no contributions for 2025, but instead need to report distributions from Archer MSAs or Medicare Advantage MSAs or taxable LTC/life insurance payments.
- Check Form 1040, Form 1040-SR, or Form 1040-NR instead when attaching Form 8853.
Form selector
Use this form or another form?
You have excess MSA contributions
You must use this form to figure the additional tax due on overcontributions.
✓ Check Box 5329 before completing Part I.
You are withdrawing an excess contribution in a later year
This form helps determine if you can deduct the excess contribution for the current year.
✓ Check instructions regarding deduction limits.
You have only a Medicare Advantage MSA
You must complete Part B instead of completing all sections in Part A.
✓ Ensure you do not leave Part A blank.
Deadline or filing window
The filing window is triggered by contributions made for 2025. The general deadline follows the standard tax filing period, but specific deadlines are not stated here. An extension mechanism is implied as the instructions refer to extensions when discussing excess contributions.
Checklist
What you need before filling it out
Part I: Total employer contributions (Line 1)
Form 8853 · Section A (Archer MSAs)
Excess Contributions You Make
Instructions p.5 · Part I, Line 5 area
Deducting an Excess Contribution in a Later Year
Instructions p.5 · Part I Area
LTC Reimbursements (Line 24)
Form 8853 / Instructions p.9 · Section C
Multiple Payees/Terminally Ill Benefits
Instructions p.9 · Section C (Lines 17-26)
Filing Jointly with HDHPs
Part I / Instructions p.1 · Section A
Before you submit
- 1Verify the name(s) shown on return matches the MSA account holder's name.
- 2Confirm you have entered the correct Social security number of the MSA account holder.
- 3If filing jointly, confirm if a separate Part I is needed for each spouse due to HDHP coverage.
- 4Ensure Line 1 reflects all employer contributions made to your Archer MSA(s) for 2025.
- 5Review Section C: Confirm whether you received payments on a per diem or other periodic basis in 2025.
- 6If applicable, verify Box 3 of Form 1099-LTC indicates if payments were made on a reimbursement basis.
- 7If checking 'Yes' on line 15 (and not skipping to Line 26), ensure you attach the required statement duplicating lines 18 through 26.
How to file this form
- 1Complete Part I, ensuring you report all employer contributions for your Archer MSA(s) for 2025 on Line 1.
- 2If applicable, complete Section C by answering the required questions regarding per diem payments and accelerated death benefits in 2025.
- 3Review the instructions to determine if any excess contributions must be calculated or deducted in a later year (referencing Form 5329).
- 4Attach Form 8853 to your Form 1040, Form 1040-SR, or Form 1040-NR before mailing the package.
Known limitations
- 1Contributions to an Archer MSA cannot be made for a taxpayer unless they were an active participant before January 1, 2008, or became one due to coverage under an HDHP of an Archer MSA participating employer.
- 2Insurance premiums can only be treated as qualified medical expenses if the premiums are specifically for services related to the contracts reported on Form 8853.
- 3When using an Archer MSA as security for a loan in 2025, any deemed distribution is generally subject to an additional 20% tax and will not be treated as used to pay qualified medical expenses.
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 20/25. The instructions direct users to IRS.gov/Form8853 for the latest information regarding Form 8853 and its related developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — The instructions state to go to IRS.gov/Form8853 for general location, but do not list a specific mailing address on this excerpt.
- Signature — Signature requirements are not specified in the provided excerpts, but the form requires Name(s) shown on return and Social security number of MSA account holder.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8853.
- 2Include the fair market value of any assets used as security for a loan in 2025 as income on Schedule 1 (Form 1040), line 8e, if applicable.
- 3If filing Form 1040-NR, enter "LTC" and the amount from Form 8853 on Schedule NEC (Form 1040-NR), line 12.
- 4Use Pub. 969, Health Savings Accounts and Other Tax-Favored Health Plans, for more details regarding Archer MSA contributions.
Sources
- SRCInstructions p.1 — Purpose of Form 8853 is to report Archer MSA contributions (including employer contributions), figure the deduction, report distributions from MSAs or Medicare Advantage MSAs, report taxable LTC payments, or report taxable accelerated death benefits.
- SRCInstructions p.1 — A filer must use Form 8853 if they made contributions for 2025 to their Archer MSA, or if filing jointly, the spouse (or their employer) made contributions for 2025 to the spouse's Archer MSA.
- SRCInstructions p.1 — You must file Form 8853 if you acquired an interest in an Archer MSA or a Medicare Advantage MSA because of the death of the account holder while filing jointly.
- SRCInstructions p.1 — Contributions cannot be made after December 31, 2007, unless the taxpayer was an active participant before January 1, 2008, or became one due to coverage under an HDHP of an Archer MSA participating employer.
- SRCInstructions p.2 — For taxpayers filing Form 1040-NR, line 12 on Schedule NEC (Form 1040-NR), enter "LTC" and the amount from Form 8853.
- SRCInstructions p.1 — Insurance premiums can only be treated as qualified medical expenses if they are for Archer MSA contracts.
- SRCInstructions p.8 — Generally, a filer can choose either the Contract Period method or the Equal Payment Rate method when calculating the LTC period.
- SRCInstructions p.2 — If you used any portion of your Archer MSAs as security for a loan in 2025, you must include its fair market value as income on Schedule 1 (Form 1040), line 8e.
Common confusion points
Who must file Form 8853?
A filer must use Form 8853 if they or their employer made contributions for 2025 to an Archer MSA, or if filing jointly, the spouse (or their employer) made contributions for 2025 to the spouse's Archer MSA.
→ Check if any contribution was made in 2025.
How do I allocate the per diem limitation when multiple people receive payments?
The aggregate per diem limitation (on line 25) is allocated first to the insured, and then the remainder is split among other payees based on their receipt ratios.
→ Review Step 3 of the instructions for allocation details.
What happens if I use my Archer MSA as security for a loan in 2025?
You must include the fair market value of those assets used as security as income on Schedule 1 (Form 1040), line 8e, and the deemed distribution is generally taxed at an additional 20%.
→ Confirm the asset's fair market value before completing Form 8853.
Which method do I use for calculating the LTC period?
Generally, choose either the Contract Period method or the Equal Payment Rate method, unless special rules apply due to multiple payees.
→ Check if other persons received per diem payments in 2025 under a qualified LTC contract.
What is the deduction limit for Archer MSA contributions?
The amount you can deduct for Archer MSA contributions is limited by the applicable portion of the HDHP's annual deductible (line 3).
→ Verify that your contribution amount does not exceed this limit on Form 8853.
If I file Form 1040-NR, where do the LTC payments go?
On Schedule NEC (Form 1040-NR), line 12, you must enter "LTC" and the corresponding amount from Form 8853.
→ Ensure the entry matches the total reported on Form 8853.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8853 itself — This form is used to report Archer MSA contributions, figure deductions, and report distributions/taxable payments.
Questions about IRS Form 8853
What is IRS Form 8853 used for?
This form lets you tell the IRS about your Archer Medical Savings Accounts (MSAs) or long-term care insurance policies for tax purposes. You use it to report contributions you made, figure out how much deduction you qualify for, and report any taxable payments received from these accounts.
Who must file IRS Form 8853?
An individual or their employer must file Form 8853 if they (or their employer) made contributions for 2025 to an Archer MSA. It also applies if a joint filer's spouse made contributions for 2025, or if the filer acquired an interest in an MSA due to a death.
What information does IRS Form 8853 require?
The form collects details on various financial events: Part I covers general information and contribution scenarios (like excess contributions), while Part II tracks distributions from Archer MSAs. Specific lines capture total 2025 distributions, rolled-over amounts, and qualified medical expenses paid by the beneficiary.
When is IRS Form 8853 due?
The source does not specify a filing deadline for Form 8853 itself, but it governs contributions made for the tax year ending December 31, 2025. If you are reporting distributions, those should be shown in Box 1 of Form 1099-SA.
Where do I file IRS Form 8853?
The source does not specify a mailing address or electronic filing portal; however, general instructions dictate that the form is filed with the IRS based on the taxpayer's location. Future developments regarding Form 8853 can be found at IRS.gov/Form8853.
How do I complete IRS Form 8853?
First, complete Part I according to whether employer contributions prevent a deduction or if you have multiple MSAs. If reporting distributions, fill out Part II by entering totals received in 2025 (Line 6a) and any rolled-over amounts (Line 6b). The rest of the form is completed as instructed.
What happens if IRS Form 8853 is filed incorrectly?
If completed incorrectly, the reported Archer MSA deduction may be calculated wrong, or taxable payments from long-term care contracts may not be accurately accounted for on your return.
Who must file Form 8853?
A filer must use Form 8853 if they or their employer made contributions for 2025 to an Archer MSA, or if filing jointly, the spouse (or their employer) made contributions for 2025 to the spouse's Archer MSA. Check if any contribution was made in 2025.
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