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irs.gov/form8938 for details. Schedule L. Schedule L is no longer in use. You do not need it to figure your 2011 standard deduction. Instead see the instructions for line 40. See the Instructions for Form 5329. taxable if a they are more than the unreimbursed qualified medical expenses of the account beneficiary or account holder in 2011 and b they were not included in a or an Archer MSA. But see the Instructions for Form 8839 to find out if you can exclude part or all of the benefits. You may a ...

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