What is the Utah Medical Savings Account (MSA) Addback?

The account holder of a MSA should receive a Statement of Withholding for Utah Medical Savings Account, Form TC-675M, from the account administrator each year contributions are made. If you didn't receive a Form TC-675M, you likely do NOT have an MSA and don't need to worry about this addition. If you believe you do have an MSA but didn't receive a Form TC-675M, contact your plan administrator.

Include the sum of lines 8 and 9 from Form TC-675M but not more than the amount deducted or used to calculate the MSA credit on your Utah tax return. Keep Form TC-675M with your records.