File Form 1099-SA to report distributions made from a:
- Health savings account (HSA).
- Archer Medical Savings Account (Archer MSA).
- Medicare Advantage Medical Savings Account (MA MSA).
The distribution may have been paid directly to a medical service provider or to the account holder. A separate return must be filed for each plan type.
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Recent Developments
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Other Items You May Find Useful
About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Notice 2004-50, Health Savings Accounts—Additional Q&As
Online Ordering for Information Returns and Employer Returns
Comment on Form 1099-SA
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