Trustees and custodians of Archer Medical Savings Accounts (MSAs) use this form to report: the total number of Archer MSAs they established, the total number of previously uninsured account holders, the total number of excludable account holders, and the names and Social Security numbers (SSNs) of account holders. Current Revision Form 8851 PDF Recent Developments None at this time. Other Items You May Find Useful All Form 8851 Revisions About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans Other Current Products Related About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit