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IRSInformation Returns (1099/1098/1095 Series)

Official form guide

Form 1099-SA: 1099-SA

Form 1099‑SA reports distributions from Health Savings Accounts (HSA), Archer MSAs, or Medicare Advantage MSAs. It is issued by the trustee or custodian when a distribution is made during the tax year.

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Form Overview

IRS Form 1099-SA - 1099-SA

Form 1099‑SA reports distributions from Health Savings Accounts (HSA), Archer MSAs, or Medicare Advantage MSAs. It is issued by the trustee or custodian when a distribution is made during the tax year.

It captures the gross distribution amount, earnings on the distribution, and whether the distribution was for qualified medical expenses.

Risk Radar

Scan points
  • 1A single typo in the distribution amount can cause the IRS to mismatch your return and delay processing.
  • 2Wrong distribution amount entered
  • 3Missing or incorrect distribution code
  • 4Failure to file by the electronic deadline
  • 5Sending recipient copy after Jan 31

Plain English

When you take money out of an HSA or similar medical savings account, the institution that holds the account sends you a 1099‑SA. The form tells the IRS how much you withdrew and whether the money is taxable. You use it to complete your personal tax return.

Submission Date

  • Filing date: 2025-12-23 14:10:36
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

medicalhealthmoneygross

Hover a term to preview the meaning.

What this form is for

  • Use when you receive a distribution from an HSA, Archer MSA, or Medicare Advantage MSA.
  • Do not use for rollovers between HSAs; those are reported on Form 5498‑SA.
  • If the distribution is a qualified medical expense, the amount is still reported but may be tax‑free.

Form selector

Use this form or another form?

Rollovers between HSAs

Reports contributions and rollovers, not distributions

✓ Verify the transaction is a rollover before using 5498‑SA

Form 5498‑SA

Non‑medical distributions from an HSA

Used for retirement account distributions, not HSA

✓ Confirm account type before filing

Form 1099‑R

Deadline or filing window

Custodians must provide the recipient copy by January 31 of the year after the distribution. Paper filing with the IRS is due by February 28; electronic filing extends to March 31. Missing these dates can incur a $50 per‑form penalty.

  • —Distribution amount | sum of all withdrawals | Taxable portion | Verify qualified expense documentation

Checklist

What you need before filling it out

1

Box 1 – Gross distribution

Account statement showing total withdrawals · Custodian's transaction log

⚠ Often omitted earnings✕ High
2

Box 2 – Earnings on distribution

Earnings schedule from account · Year‑end earnings report

⚠ May be left blank when zero✕ Medium
3

Box 3 – Distribution code

Code list from IRS instructions · Custodian's internal code table

⚠ Wrong code changes tax treatment✕ High
4

Box 4 – FMV of HSA

Account balance after distribution · Monthly balance sheet

⚠ Incorrect balance leads to wrong basis✕ Medium

Before you submit

  1. 1Confirm the form is the 2024 edition.
  2. 2Verify payer and recipient TINs match official records.
  3. 3Check distribution amount matches the account ledger.
  4. 4Enter the correct distribution code (1‑5).
  5. 5Include earnings if any; leave blank only when zero.
  6. 6Sign the filing copy (custodian).
  7. 7Attach Form 1096 for paper filings.
  8. 8Use the correct IRS mailing address.
  9. 9If e‑filing, upload via FIRE and receive acceptance code.
  10. 10Send recipient copy by Jan 31.

How to file this form

  1. 1Gather year‑end account statements and distribution logs.
  2. 2Enter data into boxes 1‑4 on the 2024 1099‑SA form.
  3. 3Print two copies: one for the IRS, one for the account holder.
  4. 4Complete Form 1096 and attach the IRS copy.
  5. 5Mail the package to the IRS address or upload electronically via FIRE.
  6. 6Mail or electronically deliver the recipient copy by Jan 31.

Known limitations

  1. 1Form does not calculate taxable portion; taxpayer must determine eligibility of expenses.
  2. 2IRS instructions do not provide a built‑in calculator for earnings.
  3. 3Electronic filing requires a registered e‑file provider; not all custodians have access.
  4. 4State tax agencies may have separate reporting requirements.

Field map

Compact field-by-field guide

5 fields

Payer Info

1 items

Payer Name, Address, and TIN

Identifying information of the business or person making the payment.

Requiredtext

Recipient Info

1 items

Recipient Name, Address, and TIN

Identifying information of the person or entity receiving the payment.

Requiredtext

Amounts

1 items

Reportable Amount

The payment amount subject to reporting for the applicable box category.

Requiredamount

Withholding

1 items

Federal Income Tax Withheld

Backup withholding amount if applicable.

amount

Signatures

1 items

Contact Information

Name and phone number of the person to contact about this return.

text
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Current form status
IRS

The 2024 edition of Form 1099‑SA is available on IRS.gov. No major revisions have been announced for the 2025 filing year.

What changed or needs a fresh check

  • Edition date – verify you have the 2024 version (published Dec 2023).
  • Fee – no filing fee for paper or electronic submission of 1099‑SA.
  • Mailing address – IRS Center, P.O. Box 932400, Louisville, KY 40293‑2400 (paper).
  • Electronic address – FIRE system login required for e‑filing.
  • Signature – custodian must sign the filing copy; no recipient signature needed.

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Quick Facts

The account custodian (bank, insurer, or HSA administrator) files the form; the account holder receives a copy.
It captures the gross distribution amount, earnings on the distribution, and whether the distribution was for qualified medical expenses.
Custodians must send the recipient copy by January 31 and file with the IRS by February 28 (paper) or March 31 (electronic) of the year following the distribution.
Paper copies are mailed to the IRS with Form 1096. Electronic filers submit through the IRS FIRE system. Recipients keep the copy for personal records.
Incorrect amounts or codes can trigger an audit, cause under‑ or over‑payment of tax, and result in penalties for the custodian and the taxpayer.
1. Custodian gathers distribution data for the calendar year. 2. Complete boxes 1‑4 with distribution, earnings, and code. 3. Generate a recipient copy and a filing copy. 4. Mail filing copy with Form 1096 or upload via FIRE. 5. Send recipient copy to the account holder by Jan 31.

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After you file

  1. 1Retain a copy of the filed 1099‑SA and Form 1096 for at least three years.
  2. 2Reconcile the reported distribution with the taxpayer’s Form 1040 Schedule 1.
  3. 3Monitor for IRS notices of mismatch or penalty.
  4. 4Update internal records to reflect the reported distribution.
  5. 5Provide the recipient with a copy of the filing confirmation (e‑file acceptance code).

Sources

  • SRCIRS Instructions for Form 1099‑SAprovides description and filing deadlines.
  • SRCIRS Publication 969explains HSAs, MSAs, and reporting requirements.
  • SRCIRS FIRE Systemelectronic filing deadline March 31.
  • SRCIRS Form 1096required for paper filing of 1099‑SA.
  • SRCIRS websitemailing address for paper filings.
  • SRCIRS Form 1099‑SA PDFshows box layout and codes.

Common confusion points

Qualified vs. non‑qualified expense

Taxability differs but both are reported

→ Verify expense receipts before claiming tax‑free

Distribution code 1 vs. 2

Code 1 = normal distribution, 2 = excess contributions

→ Use the code list in the instructions

Earnings on distribution

Often zero but can be missed

→ Check earnings schedule for each distribution

Multiple custodians for one HSA

Each may issue a separate 1099‑SA

→ Consolidate amounts on the taxpayer’s return

Paper vs. electronic deadline

Different cut‑off dates

→ Track both dates to avoid penalties

Workflow map

Related forms and next steps

4 signals

Before

Form 5498‑SA – reports contributions and rollovers into an HSA.

Current

1099-SA

After

Form 8889 – calculates HSA deduction and taxable portion of distributions.

Often used with

Form 1040 Schedule 1 – reports taxable HSA distributions.

⚠ If something goes wrong

  • Request a corrected 1099‑SA (Form 1099‑SA Corrected) from the custodian.

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Source transparency

Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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