 Use Form 8853 to report Archer MSA contributions including employer contributions, figure your Archer MSA deduction, report distributions from Archer MSA or Medicare Advantage MSAs, report taxable payments from long-term care LTC insurance contracts, or report taxable accelerated death benefits from a life insurance policy. That's when we're going to be using this form 8853. We're focused on the Archer here. Additional information, you can see publication 969 health savings accounts. That's the other big one that's going to come up more often, oftentimes these days than the Archer and other tax-favored health plans for more details on MSAs. So who must file? You must file form 8853 if any of the following applies. You or your employer made contributions for 2022 to your Archer MSA. You are filing a joint return and your spouse or their employer made contributions for 2022 to your spouse's Archer MSA. You or your spouse filing jointly required an interest in an Archer MSA or a Medicare Advantage MSA because of the death of the account holder, the death of account holder later. You or your spouse if filing jointly were a policy holder who received payments under LTC insurance contract or received any accelerated death benefits from a life insurance policy on or per DM or other periodic basis in 2022 to see instructions for Section C later. And we won't go into all of this here, but we're just going to touch on it. You or your spouse if filing jointly received Archer MSA or Medicare Advantage MSA distributions in 2022. You could take a look at the instructions yourself for if any of these things apply, you can dive into it in more detail. So eligible individual to be eligible for both for an Archer MSA you or your spouse must be an employee of a small employer or be self employed. You or your spouse must be covered under an HDHP that's the high deductible health plan and have no other health coverage except permitted coverage. So this is the often kind of the issues with these health plans because remember when they're trying to adjust the laws for the for the health insurance, the health insurance traditionally kind of went through the employers was kind of a tied to the employers. So then you can ask situations what if my employer doesn't provide health insurance or I work at a small business or I'm self employed, then then you have a situation where you might not have the as beneficial of a plans and you possibly could have the high deductible health care plans, which are typically going to be the lower cost type of plans, which is why you would think the lower income individuals would be purchasing the high deductible health plans, although you might just also buy those because you're when you're healthy that you know you might have you might be content with a high deductible plan as opposed to one that's going to be there every time you every time you take medical action because you're not doing a lot of medical action when you're younger versus when you're older or something like that. But in any case, those are the ones that are going to be tied to some of the some of the benefit programs and the policies as we can see here so you can see how just in general some of these some of these concepts get kind of tied together. Health insurance used to go through the employer, but now what if you're self-employed? Well, then how are we going to determine who should get a benefit from the plan? Well, we can try to figure out a plan and categorize the plan into types of plans like the high deductible health plan, which is usually the one that again is tied to some of these kind of benefit programs here, such as we see here and possibly we'll see later when we get into like the health insurance marketplace has a similar kind of conceptual framework. Okay, so you must be enrolled in Medicare and can't be another person's dependent. You must be an eligible individual on the first day of a month to take an Archer MSA deduction for that month. So small employer, a small employer is generally an employer who had an average of 50 or fewer employees today is during either of the last two calendar quarters. So it gets messy when you start to kind of categorize companies as large or small or businesses as large or small because then you have to have this arbitrary line that's going to be cut off. So now they're just picked 50 employees, right? So does it make you large if you when you hire that 50th or 50th employee, you know, it's kind of an arbitrary line, but that's the kind of thing that happens again with these when we try to try to put these rules in place. So Archer MSA generally an Archer MSA is a medical savings account set up exclusively for paying qualified medical expenses of the account holder.