Page 41 - Wages, Salaries and Other Earnings

Accident or Health Plan
Long-term care coverage
 Contributions by your employer to
provide coverage for long-term
care services generally aren’t
included in your income.
 However, contributions made
through a flexible spending or
similar arrangement offered by
your employer must be included in
your income.
 This amount will be reported as
wages in box 1 of your Form W-2.
Contributions you make to the plan
are discussed in Pub. 502, Medical
and Dental Expenses.
Archer MSA Health Reimbursement
Arrangements (HRA)
Contributions by your employer to your If your employer provides an HRA
Archer MSA generally aren’t included in that qualifies as an accident or
your income. Their total will be health plan, coverage and
reimbursements of your medical
reported in box 12 of Form W-2 with
code R. You must report this amount care expenses generally aren’t
on Form 8853, Archer MSAs and Long- included in your income.
Term Care Insurance Contracts. File the
form with your return.
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