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Publication 969 2003 Tax Year

Publication 969
Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Important Change

Medical savings accounts program expires. The pilot program for MSAs is scheduled to end December 31, 2003. If it does, you can participate in an Archer MSA after 2003 only if:

  1. You were an active MSA participant before January 1, 2004, or
  2. You become an active MSA participant after 2003 because you are covered by a high deductible health plan of an MSA participating employer.

Important Reminder

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child.

Introduction

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 the account holder's dependent(s).

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.

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.

If you have an Archer MSA, you must file Form 1040 to report contributions, your deduction, and distributions. You cannot file Form 1040A or Form 1040EZ.

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