This publication explains Archer MSAs and introduces
Medicare+Choice MSAs. Archer MSAs were created to help self-employed
individuals and employees of certain small employers meet the medical
care costs of the account holder, the account holder's spouse, or
A Medicare+Choice MSA is an Archer MSA designated by Medicare to be
used solely to pay the qualified medical expenses of the account
holder who is eligible for Medicare. No Medicare+Choice MSAs have been
established as of the revision date of this publication.
Archer MSAs and Medicare+Choice MSAs are "pilot projects"
scheduled to end December 31, 2002.
You do not need IRS approval to start your Archer MSA. Complete
Form 8853, Archer MSAs and Long-Term Care Insurance Contracts,
and attach it to your Form 1040 each year you (or your spouse if
you file jointly) have Archer MSA contributions or distributions.
You will have to file Form 1040, not Form 1040A or Form 1040EZ.
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Internal Revenue Service
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