Fill out Form 8853 (Archer MSAs and Long-Term Care Insurance Contracts) online
Form 8853 is used to report contributions and distributions for Archer Medical Savings Accounts (MSAs) and to report taxable payments received under long-term care (LTC) insurance contracts. Section A covers Archer MSAs, while Section C covers LTC insurance contracts.
How to fill out Form 8853 (Archer MSAs and Long-Term Care Insurance Contracts)
Report Archer MSA contributions (Section A)
Enter your employer contributions and personal contributions to your Archer MSA. Calculate the deductible amount based on your high-deductible health plan coverage type (self-only or family).
Report Archer MSA distributions (Section A)
Enter the total distributions received from your Archer MSA during the tax year. Indicate how much was used for qualified medical expenses and how much was used for other purposes.
Calculate any additional tax on non-qualified distributions
If you used Archer MSA funds for non-medical expenses, the distribution is included in income and subject to a 20% additional tax unless an exception applies (such as disability or death).
Report long-term care insurance payments (Section C)
Enter the total payments received under qualified long-term care insurance contracts. Apply the per diem limitation to determine the taxable portion, if any. Amounts exceeding the per diem limit and your actual long-term care costs are taxable.
About Form 8853 (Archer MSAs and Long-Term Care Insurance Contracts)
Who needs this form
Taxpayers who have an Archer MSA and made contributions or received distributions during the tax year, or who received payments under a qualified long-term care insurance contract. Archer MSAs are limited to self-employed individuals and employees of small employers with high-deductible health plans.
Where to submit
Attach Form 8853 to your Form 1040 or 1040-SR when filing your annual federal income tax return. Archer MSA deductions are reported on Schedule 1, and any additional tax on non-qualified distributions is reported on Schedule 2.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Confusing an Archer MSA with a Health Savings Account (HSA), which is reported on Form 8889 instead
- Not reporting distributions used for non-medical expenses as taxable income with the additional 20% penalty
- Failing to include the per diem limitation when reporting long-term care insurance benefits received
- Not carrying over unused Archer MSA contribution limits from prior years correctly
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What is the difference between an Archer MSA and a Health Savings Account (HSA)?
Archer MSAs were available only to self-employed individuals and employees of small employers (50 or fewer employees) and are no longer open for new enrollment since 2007. HSAs replaced Archer MSAs and are available to anyone with a qualifying high-deductible health plan. Existing Archer MSA holders can continue to use their accounts. HSAs are reported on Form 8889, while Archer MSAs use Form 8853.
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