This is archived information that pertains only to the 2001 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
You must file Form 8853 and attach it to Form 1040 if you (or your
spouse, if married filing a joint return) had an MSA during the year.
You must file the form even if your employer or your spouse's employer
made contributions to the MSA.
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