This web site was copied prior to January 20, 2005. It is now a Federal record managed by the National Archives and Records Administration. External links, forms, and search boxes may not function within this collection. Learn more.   [hide]
Internal Revenue Service IRS.gov
Skip To Main ContentSkip Past HeaderHome   |   Accessibility   |   Tax Stats   |   About IRS   |   Careers   |   FOIA   |   The Newsroom   |   Site Map   |   Español   |   Help

Skip to Main Content


 Advanced Search



 Tips for successful searching



Home > Instructions

Information for
Individuals
Businesses
Charities & Non-Profits
Government Entities
Tax Professionals
Retirement Plans



Resources
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File


Instructions for Forms 1099-MSA and 5498-MSA (2004)

Section references are to the Internal Revenue Code unless otherwise noted.

2004