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IRSExempt Organizations & Benefit Plans (5000 Series)

Official form guide

Form 5498-SA: 5498-SA

Form 5498-SA is the IRA/Simple IRA/SEP IRA contribution information return. Trustees and custodians file it to report contributions, rollovers, and conversions to Health Savings Accounts (HSAs) and other medical savings accounts for a tax year.

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Form Overview

IRS Form 5498-SA - 5498-SA

Form 5498-SA is the IRA/Simple IRA/SEP IRA contribution information return. Trustees and custodians file it to report contributions, rollovers, and conversions to Health Savings Accounts (HSAs) and other medical savings accounts for a tax year.

It captures total contributions, employer contributions, rollover amounts, and the fair market value of the account as of December 31.

Risk Radar

Scan points
  • 1A single typo can delay your HSA deduction and trigger an IRS notice.
  • 2Incorrect contribution amount reported
  • 3Missing rollover entry
  • 4Wrong account type listed
  • 5Late mailing after May 31

Plain English

Your HSA or medical savings account provider sends this form to the IRS and to you. It shows how much money was put into the account during the year, including any rollovers or transfers. You don’t file it yourself, but you use it to verify your own tax return entries.

Submission Date

  • Filing date: 2025-12-22 15:10:46
  • 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

fair market valuemarket valuefair marketmedicalmarkethealthmoney

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What this form is for

  • Use when you have an HSA, Archer MSA, or Medicare Advantage MSA.
  • Do not use for traditional or Roth IRA contributions.
  • Check Form 1099‑SA for distributions; they are reported separately.

Form selector

Use this form or another form?

You made a regular IRA contribution

Reports IRA contributions

✓ Verify you are not using the HSA form

Form 5498

You received a distribution from an HSA

Reports distributions

✓ Ensure you file the correct form for withdrawals

Form 1099‑SA

Deadline or filing window

Custodians must file Form 5498‑SA with the IRS by May 31 of the year following the contribution year. The same deadline applies to mailing the recipient copy. If the form is filed after this date, the IRS may issue a late‑filing notice and the taxpayer could face delayed deduction processing.

  • —Total contributions | sum of employee + employer + rollover | Reported contribution total | Verify against account statements

Checklist

What you need before filling it out

1

Contribution amount

Year‑end contribution ledger · Custodian’s internal report

⚠ Often rounded incorrectly✕ High
2

Rollover amount

Rollover transaction record · Transfer receipt

⚠ May be omitted✕ Medium
3

Fair market value

Account statement as of 12/31 · Quarterly statement

⚠ Mis‑read decimal places✕ Low
4

Taxpayer ID

Account holder’s SSN/EIN · Custodian’s client file

⚠ Transposed digits✕ High

Before you submit

  1. 1Confirm account type (HSA, Archer MSA, Medicare Advantage MSA).
  2. 2Verify total contributions match custodian records.
  3. 3Check rollover amounts are included.
  4. 4Ensure the fair market value is correct as of 12/31.
  5. 5Validate the taxpayer identification number.
  6. 6Confirm the form is signed/approved electronically.
  7. 7Upload the file to the FIRE system before the deadline.
  8. 8Mail the paper copy to the account holder by May 31.
  9. 9Retain a copy of the electronic transmission receipt.
  10. 10Cross‑check with the account holder’s Form 1099‑SA for consistency.

How to file this form

  1. 1Log into the IRS FIRE system with custodian credentials.
  2. 2Select Form 5498‑SA from the list of annual information returns.
  3. 3Enter the account holder’s name, SSN, and account number.
  4. 4Input contribution totals, employer contributions, and rollovers.
  5. 5Enter the December 31 fair market value.
  6. 6Submit the file electronically and capture the acknowledgment code.
  7. 7Print the acknowledgment and mail the recipient copy by May 31.

Known limitations

  1. 1Form does not report distributions; those are on Form 1099‑SA.
  2. 2Only the custodian can correct errors after filing; taxpayers must request an amendment.
  3. 3Electronic filing format changes yearly; older software may reject newer editions.
  4. 4The form does not calculate contribution limits; users must reference IRS Publication 969.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 5498‑SA for tax year 2023 is currently in the 2024 filing cycle. The latest edition was released on 02/01/2024.

What changed or needs a fresh check

  • Edition date: 02/01/2024
  • Fee: none for filers; electronic filing is free for custodians
  • Mailing address: custodian’s IRS filing address per FIRE instructions
  • Electronic filing required for most custodians
  • Paper copy must be mailed to account holder by May 31

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Quick Facts

The financial institution that holds the HSA, Archer MSA, or Medicare Advantage MSA files Form 5498‑SA.
It captures total contributions, employer contributions, rollover amounts, and the fair market value of the account as of December 31.
The form is normally mailed to the account holder by May 31 of the year following the contribution year; the IRS receives it by the same date.
The custodian files electronically with the IRS through the FIRE system and mails a copy to the account holder. No action is required from the taxpayer to submit it.
Errors can cause mismatches on your tax return, trigger IRS notices, or affect contribution limits for future years.
1. The custodian gathers year‑end contribution data and account balance. 2. They complete the IRS‑approved electronic filing template. 3. The form is transmitted via the FIRE system. 4. A paper copy is mailed to the account holder by May 31. Review the copy for accuracy before using it on your tax return.

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After you file

  1. 1Keep the electronic acknowledgment receipt for at least three years.
  2. 2File the paper copy with your records.
  3. 3Compare the received copy to your own contribution records.
  4. 4If discrepancies appear, contact the custodian immediately.
  5. 5Use the reported contribution total when completing Form 8889 (HSA).
  6. 6Monitor for any IRS notices referencing Form 5498‑SA.
  7. 7Update your personal tax software with the correct amounts.

Sources

  • SRCIRS Instructions for Form 5498‑SA, 2024 edition
  • SRCIRS FIRE system filing guidelines
  • SRCIRS Publication 969 (Health Savings Accounts and Other Tax-Favored Health Plans)
  • SRCForm 5498‑SA sample PDF, IRS.gov
  • SRCIRS deadline calendar for information returns
  • SRCNot clearly stated in the provided official source

Common confusion points

HSA vs. Archer MSA

Similar names cause mix‑ups

→ Verify account type on the custodian’s portal

Contribution limit vs. reported amount

Limits are not on the form

→ Check Publication 969 separately

Rollover vs. contribution

Both appear in the same box

→ Ensure rollover is labeled correctly in the custodian’s system

Fair market value date

Some think it’s the filing date

→ It must be 12/31 of the contribution year

Electronic vs. paper filing deadline

Both share May 31 but have different processes

→ Confirm both are completed by the same date

Workflow map

Related forms and next steps

4 signals

Before

Form 1099‑SA (reports HSA distributions)

Current

5498-SA

After

Form 1040 Schedule 1 (reports HSA deduction)

Often used with

Form 8889 (calculates HSA deduction)

⚠ If something goes wrong

  • Request a corrected Form 5498‑SA from the custodian

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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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