Archer MSAs are no longer available for new accounts — but existing accounts can still be used

Form 8853 Section C is used to report accelerated death benefits or long-term care insurance payments

Long-term care insurance per diem payments are tax-free up to a daily limit (adjusted annually for inflation)

Tax-Related Healthmoderate

Archer MSAs and Long-Term Care Insurance Contracts

Form 8853 · Internal Revenue Service

Reports contributions and distributions from Archer Medical Savings Accounts and taxable payments from long-term care insurance contracts.

Form Details

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Where to Submit This Form

📬

File with your annual federal tax return

Attach Form 8853 (Archer MSAs and Long-Term Care Insurance Contracts) to your Form 1040.

🌐

File electronically through tax software

https://www.irs.gov/forms-pubs/about-form-8853

Tax software includes Form 8853 if you have Archer MSA or LTC distributions.

Filing Deadline

Filed with your annual tax return by the April filing deadline.

Required Attachments

📎 Form 1099-SA (distributions from Archer MSA, if applicable)
📎 Form 1099-LTC (long-term care insurance payments received, if applicable)
📎 Documentation of qualified medical or long-term care expenses

Processing Time

Processed as part of your regular tax return.

What Happens Next

The IRS will verify whether distributions from Archer MSAs were used for qualified medical expenses and whether long-term care insurance payments are taxable.

Tips for This Form

✓ Archer MSAs are no longer available for new accounts — but existing accounts can still be used
✓ Form 8853 Section C is used to report accelerated death benefits or long-term care insurance payments
✓ Long-term care insurance per diem payments are tax-free up to a daily limit (adjusted annually for inflation)
✓ If you converted an Archer MSA to an HSA, consult a tax professional for proper reporting

More Tax-Related Health Forms

Premium Tax Credit (PTC)

Form 8962 · Internal Revenue Service

Reconciles advance premium tax credit (APTC) payments with actual PTC eligibility based on final income. Required if you or a family member received APTC through the Marketplace. Failure to file blocks future APTC.

Health Insurance Marketplace Statement

Form 1095-A · Health Insurance Marketplace

Shows months of Marketplace coverage, premiums, and APTC paid. Sent to enrollees by mid-February. Used to complete Form 8962.

Health Coverage (1095-B)

Form 1095-B · Health insurance companies / Medicaid agencies

Shows who was covered and which months. Sent by insurers and Medicaid agencies. Not filed with tax return but should be kept as a record of coverage.

Employer-Provided Health Insurance Offer and Coverage

Form 1095-C · Large employers (50+ FTE)

Reports health coverage offered by employer. Sent to employees by March 2. May be used to determine PTC eligibility.

Health Savings Accounts (HSA)

Form 8889 · Internal Revenue Service

Reports HSA contributions and distributions. Must be filed if you had any HSA activity during the year. Part 1 covers contributions (potential tax deduction).

FSA Enrollment Form

Employer-specific · Employer / FSA administrator

Election to participate in a Flexible Spending Account during open enrollment. Specifies annual pre-tax contribution amount. Use-it-or-lose-it rules apply (with possible carryover or grace period).

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Disclaimer: BeneFill™ provides form-filling assistance and informational guidance only. It is not affiliated with, endorsed by, or sponsored by the Internal Revenue Service or any government agency. The information provided is for general informational purposes and does not constitute legal, medical, financial, or tax advice. Always verify form requirements and submission details directly with the issuing agency.