Rev. 2023
This document provides instructions for completing Form 8853 for the tax year 2023. It includes sections for Long-Term Care (LTC) Insurance Contracts, Medicare Advantage MSAs, and Health Savings Accounts. The instructions cover what information is required for each section, how to calculate certain amounts, and when to check specific boxes.
The percentage of the aggregate amount paid during the second or subsequent LTC period by each taxpayer relative to the total amount paid by all taxpayers.
The aggregate amount paid during the period for qualified long-term care services under all contracts, and the total number of days in the period that services were received.
An individual who has received long-term care services or paid premiums for such services for themselves, their spouse, or a dependent.
An extended period of continuous receipt of long-term care services due to physical or mental impairment that lasts at least 90 days or, if the individual is terminally ill with a life expectancy of less than 6 months, a shorter period.
The total amount paid during the LTC period for qualified long-term care services and the total number of days in the period that services were received.
The excess allocation amounts will be treated as miscellaneous medical expenses subject to the 7.5% or 10% AGI threshold.
Form 8853 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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