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IRS.gov Website
Instructions for Form 5329
taxmap/instr2/i5329-010.htm#TXMP098d6ac1

taxmap/instr2/i5329-010.htm#TXMP6bc1ef75
Part VI—Additional Tax on Excess Contributions to Archer MSAs(p5)

rule
If you or your employer contributed more to your Archer MSA for 2010 than is allowable or you had an amount on line 41 of your 2009 Form 5329, you may owe this tax. But you may be able to avoid the tax on any 2010 excess contributions (see the instructions for line 39 later).
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Line 34(p5)

rule
Enter the amount from line 40 of your 2009 Form 5329 only if the amount on line 41 of your 2009 Form 5329 is more than zero.
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Line 35(p5)

rule
If your contribution limit for your Archer MSAs (the smaller of line 3 or line 4 of Form 8853, Archer MSAs and Long-Term Care Insurance Contracts) is greater than the contributions to your Archer MSAs for 2010, enter the difference on line 35. Also include on your 2010 Form 8853, line 5, the smaller of:
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Line 39(p5)

rule
Enter the excess of your contributions to your Archer MSA for 2010 (from Form 8853, line 2) over your contribution limit (the smaller of line 3 or line 4 of Form 8853). Also include on line 39 any excess contributions your employer made. See the Instructions for Form 8853 for details.
However, you can withdraw some or all of the excess contributions for 2010 and they will not be treated as having been contributed if:
Include the withdrawn contributions and related earnings on Form 8853, lines 6a and 6b.
If you timely filed your return without withdrawing the excess contributions, you can still make the withdrawal no later than 6 months after the due date of your tax return, excluding extensions. If you do, file an amended return with Filed pursuant to section 301.9100-2 written at the top. Report any related earnings for 2010 on the amended return and include an explanation of the withdrawal. Make any other necessary changes on the amended return (for example, if you reported the contributions as excess contributions on your original return, include an amended Form 5329 reflecting that the withdrawn contributions are no longer treated as having been contributed).