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

Hrblock com Index A Alien Resident, Resident alien. Hrblock com American Institute in Taiwan, U. Hrblock com S. Hrblock com employees of, American Institute in Taiwan. Hrblock com American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Hrblock com Last year, Bona fide resident for part of a year. Hrblock com Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Hrblock com , Reassignment. Hrblock com Treaty provisions, Special agreements and treaties. Hrblock com Voting by absentee ballot, Effect of voting by absentee ballot. Hrblock com Waiver of time requirements, Waiver of Time Requirements, U. Hrblock com S. Hrblock com Travel Restrictions C Camps, foreign, Foreign camps. Hrblock com Carryover of housing deduction, Carryover. Hrblock com Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Hrblock com Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Hrblock com , Earned income credit. Hrblock com Foreign tax, Foreign tax credit. Hrblock com , Taxes of Foreign Countries and U. Hrblock com S. Hrblock com Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Hrblock com S. Hrblock com Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Hrblock com Social security number, Social security number. Hrblock com Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Hrblock com E Earned income Foreign, Foreign Earned Income, Foreign camps. Hrblock com , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Hrblock com Earned income credit, Earned income credit. Hrblock com , Earned income credit. Hrblock com Employer-provided amounts, Employer-provided amounts. Hrblock com Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Hrblock com Meals and lodging, Exclusion of Meals and Lodging U. Hrblock com S. Hrblock com possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Hrblock com Meeting bona fide residence or physical presence test, Extension of time to meet tests. Hrblock com F Fellowships, Scholarships and fellowships. Hrblock com Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Hrblock com Figuring U. Hrblock com S. Hrblock com income tax, Figuring actual tax. Hrblock com Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Hrblock com Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Hrblock com , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Hrblock com Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Hrblock com , Publication 54 - Additional Material Household, second, Second foreign household. Hrblock com Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Hrblock com Foreign earned income Defined, Foreign Earned Income, More information. Hrblock com U. Hrblock com S. Hrblock com Government employees, U. Hrblock com S. Hrblock com Government Employees, More information. Hrblock com Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Hrblock com Foreign tax credit, Foreign tax credit or deduction. Hrblock com Income received after year earned, Paid in year following work. Hrblock com , Example. Hrblock com Limit, Limit on Excludable Amount, Physical presence test. Hrblock com , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Hrblock com Part-year exclusion, Part-year exclusion. Hrblock com Physical presence test, maximum exclusion, Physical presence test. Hrblock com Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Hrblock com Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Hrblock com Foreign tax credit, Foreign tax credit or deduction. Hrblock com Foreign housing exclusion/deduction Carryover of deduction, Carryover. Hrblock com Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Hrblock com Housing amount, Housing Amount Housing expenses, Housing expenses. Hrblock com Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Hrblock com Second foreign household, Second foreign household. Hrblock com Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Hrblock com , Foreign tax credit or deduction. Hrblock com Foreign taxes Credit for, Foreign tax credit. Hrblock com , Taxes of Foreign Countries and U. Hrblock com S. Hrblock com Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Hrblock com S. Hrblock com Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Hrblock com Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Hrblock com , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Hrblock com 2350, How to get an extension. Hrblock com 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Hrblock com 4868, Automatic 6-month extension. Hrblock com 673, Statement. Hrblock com 8689, Non-USVI resident with USVI income. Hrblock com 8822, Reminders W-4, Foreign tax credit. Hrblock com Free tax services, Free help with your tax return. Hrblock com Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Hrblock com Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Hrblock com Where to file, Resident of Guam. Hrblock com H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Hrblock com Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Hrblock com Expenses, Housing expenses. Hrblock com I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Hrblock com Blocked, Blocked Income Community, Community income. Hrblock com Corporation, Income from a corporation. Hrblock com Earned, Foreign Earned Income, Foreign camps. Hrblock com , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Hrblock com Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Hrblock com Pensions and annuities, Pensions and annuities. Hrblock com , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Hrblock com Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Hrblock com Reimbursement of moving expenses, Reimbursement of moving expenses. Hrblock com Rental, Rental income. Hrblock com Royalties, Royalties. Hrblock com Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Hrblock com Source of, Source of Earned Income Stock options, Stock options. Hrblock com Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Hrblock com Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Hrblock com Income exclusion, Limit on Excludable Amount, Physical presence test. Hrblock com Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Hrblock com N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Hrblock com Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Hrblock com Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Hrblock com P Part-year exclusion, Part-year exclusion. Hrblock com Pay for personal services, Earned income. Hrblock com , Common Benefits Paying U. Hrblock com S. Hrblock com tax in foreign currency, Paying U. Hrblock com S. Hrblock com tax in foreign currency. Hrblock com Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Hrblock com , Common Benefits Withholding from, Withholding from pension payments. Hrblock com Physical presence test 12-month period, How to figure the 12-month period. Hrblock com Defined, Physical Presence Test Maximum exclusion, Physical presence test. Hrblock com Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Hrblock com S. Hrblock com Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Hrblock com S. Hrblock com Virgin Islands Residents of, Puerto Rico. Hrblock com Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Hrblock com Employee expenses, Reimbursement of employee expenses. Hrblock com Moving expenses, Reimbursement of moving expenses. Hrblock com Resident alien defined, Resident alien. Hrblock com Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Hrblock com Second foreign household, Second foreign household. Hrblock com , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Hrblock com Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Hrblock com T Taiwan, American Institute in, American Institute in Taiwan. Hrblock com Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Hrblock com Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Hrblock com Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Hrblock com S. Hrblock com Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Hrblock com S. Hrblock com Government employees, U. Hrblock com S. Hrblock com Government Employees, More information. Hrblock com U. Hrblock com S. Hrblock com Virgin Islands Possession exclusion, Puerto Rico and U. Hrblock com S. Hrblock com Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Hrblock com Residents of, Resident of U. Hrblock com S. Hrblock com Virgin Islands (USVI). Hrblock com Where to file, Resident of U. Hrblock com S. Hrblock com Virgin Islands (USVI). Hrblock com W Waiver of time requirements, Waiver of Time Requirements, U. Hrblock com S. Hrblock com Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Hrblock com , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Hrblock com Guam residents, Resident of Guam. Hrblock com No legal residence in U. Hrblock com S. Hrblock com , Where To File Virgin Islands residents, nonresidents, Resident of U. Hrblock com S. Hrblock com Virgin Islands (USVI). Hrblock com Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Hrblock com Prev  Up     Home   More Online Publications