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Does Active Duty Military Pay State Taxes

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Does Active Duty Military Pay State Taxes

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

Does active duty military pay state taxes 5. Does active duty military pay state taxes   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Does active duty military pay state taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Does active duty military pay state taxes Free help with your tax return. Does active duty military pay state taxes    Free help in preparing your return is available nationwide from IRS-certified volunteers. Does active duty military pay state taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Does active duty military pay state taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Does active duty military pay state taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Does active duty military pay state taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Does active duty military pay state taxes To find the nearest VITA or TCE site, visit IRS. Does active duty military pay state taxes gov or call 1-800-906-9887. Does active duty military pay state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Does active duty military pay state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Does active duty military pay state taxes aarp. Does active duty military pay state taxes org/money/taxaide or call 1-888-227-7669. Does active duty military pay state taxes   For more information on these programs, go to IRS. Does active duty military pay state taxes gov and enter “VITA” in the search box. Does active duty military pay state taxes Internet. Does active duty military pay state taxes IRS. Does active duty military pay state taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Does active duty military pay state taxes Apply for an Employer Identification Number (EIN). Does active duty military pay state taxes Go to IRS. Does active duty military pay state taxes gov and enter Apply for an EIN in the search box. Does active duty military pay state taxes Request an Electronic Filing PIN by going to IRS. Does active duty military pay state taxes gov and entering Electronic Filing PIN in the search box. Does active duty military pay state taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Does active duty military pay state taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Does active duty military pay state taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Does active duty military pay state taxes Check the status of your amended return. Does active duty military pay state taxes Go to IRS. Does active duty military pay state taxes gov and enter Where's My Amended Return in the search box. Does active duty military pay state taxes Download forms, instructions, and publications, including some accessible versions. Does active duty military pay state taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Does active duty military pay state taxes gov or IRS2Go. Does active duty military pay state taxes Tax return and tax account transcripts are generally available for the current year and past three years. Does active duty military pay state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Does active duty military pay state taxes gov. Does active duty military pay state taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Does active duty military pay state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Does active duty military pay state taxes gov. Does active duty military pay state taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Does active duty military pay state taxes gov or IRS2Go. Does active duty military pay state taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Does active duty military pay state taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Does active duty military pay state taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Does active duty military pay state taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Does active duty military pay state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Does active duty military pay state taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Does active duty military pay state taxes gov. Does active duty military pay state taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Does active duty military pay state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Does active duty military pay state taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Does active duty military pay state taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Does active duty military pay state taxes Visit AARP's website to find the nearest Tax-Aide location. Does active duty military pay state taxes Research your tax questions. Does active duty military pay state taxes Search publications and instructions by topic or keyword. Does active duty military pay state taxes Read the Internal Revenue Code, regulations, or other official guidance. Does active duty military pay state taxes Read Internal Revenue Bulletins. Does active duty military pay state taxes Sign up to receive local and national tax news by email. Does active duty military pay state taxes Phone. Does active duty military pay state taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Does active duty military pay state taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Does active duty military pay state taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Does active duty military pay state taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Does active duty military pay state taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Does active duty military pay state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Does active duty military pay state taxes Most VITA and TCE sites offer free electronic filing. Does active duty military pay state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Does active duty military pay state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Does active duty military pay state taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Does active duty military pay state taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Does active duty military pay state taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Does active duty military pay state taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Does active duty military pay state taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Does active duty military pay state taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Does active duty military pay state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Does active duty military pay state taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Does active duty military pay state taxes You should receive your order within 10 business days. Does active duty military pay state taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Does active duty military pay state taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Does active duty military pay state taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Does active duty military pay state taxes Call to ask tax questions, 1-800-829-1040. Does active duty military pay state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Does active duty military pay state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Does active duty military pay state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Does active duty military pay state taxes gsa. Does active duty military pay state taxes gov/fedrelay. Does active duty military pay state taxes Walk-in. Does active duty military pay state taxes You can find a selection of forms, publications and services — in-person, face-to-face. Does active duty military pay state taxes Products. Does active duty military pay state taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Does active duty military pay state taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Does active duty military pay state taxes Services. Does active duty military pay state taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Does active duty military pay state taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Does active duty military pay state taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Does active duty military pay state taxes No appointment is necessary—just walk in. Does active duty military pay state taxes Before visiting, check www. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov/localcontacts for hours of operation and services provided. Does active duty military pay state taxes Mail. Does active duty military pay state taxes You can send your order for forms, instructions, and publications to the address below. Does active duty military pay state taxes You should receive a response within 10 business days after your request is received. Does active duty military pay state taxes  Internal Revenue Service 1201 N. Does active duty military pay state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Does active duty military pay state taxes    The Taxpayer Advocate Service (TAS) is your voice at the IRS. Does active duty military pay state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Does active duty military pay state taxes What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. Does active duty military pay state taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Does active duty military pay state taxes You face (or your business is facing) an immediate threat of adverse action. Does active duty military pay state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Does active duty military pay state taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Does active duty military pay state taxes Here's why we can help: TAS is an independent organization within the IRS. Does active duty military pay state taxes Our advocates know how to work with the IRS. Does active duty military pay state taxes Our services are free and tailored to meet your needs. Does active duty military pay state taxes We have offices in every state, the District of Columbia, and Puerto Rico. Does active duty military pay state taxes How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov/advocate, or call us toll-free at 1-877-777-4778. Does active duty military pay state taxes How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Does active duty military pay state taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov/sams. Does active duty military pay state taxes Low Income Taxpayer Clinics. Does active duty military pay state taxes    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Does active duty military pay state taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Does active duty military pay state taxes Visit www. Does active duty military pay state taxes TaxpayerAdvocate. Does active duty military pay state taxes irs. Does active duty military pay state taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Does active duty military pay state taxes Prev  Up  Next   Home   More Online Publications