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☛ Note 2: Also include employee contributions to an IRA under a SEP plan but not salary…

Internal Revenue Bulletin 2002-25 · 2026-10-03 edition · updated 2026-10-04 · United States

NOT include EMPLOYER contributions; these are included in Amount Code 8.

Amount Codes Form 5498 Archer MSA or Medicare+Choice MSA Information

For Reporting Information on 5498-MSA:

Amount Code Amount Type 1 Employee or self-employed person’s MSA contributions made in 2002 and 2003 for 2002 2 Total contributions made in 2002 ( See current 2002 Instructions. ) 3 Total MSA contributions made in 2003 for 2002 4 Rollover contributions ( See Note. ) 5 Fair market value of Archer MSA or M+C MSA account on December 31, 2002

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▸Contents — Internal Revenue Bulletin 2002-25

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