When to use Form 8853
There are a few situations that require Form 8853:
- If you or your employer made contributions to an Archer MSA within a tax year
- If you received distributions from an Archer MSA or Medicare Advantage MSA
- If you received ownership of, or payout from, an Archer MSA or a Medicare Advantage MSA resulting from the death of the original holder
- If you received taxable payments from a long-term care insurance contract
- If you received taxable accelerated death benefits from a life insurance policy
If your spouse meets any of the situations above and you’re filing jointly, attach the form to your joint return, even if you had no such activity.