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Form 1099-SA - Distributions from an HSA, Archer MSA, or Medicare Advantage MSA

Software reference · Written guide Content date 1 min read

Form 1099-SA is provided to a taxpayer that has received distributions from a Health Savings Account, a Medical Savings Account, or an Archer Medical Savings Account. Depending on the circumstances, these distributions could be taxable.

Where is Form 1099-SA reported?

Where Form 1099-SA is reported in the tax return depends on the kind of account it relates to. Which check box is checked in Box 5?

  • HSA - Form 8889, Health Savings Account.
  • Archer MSA or
    MA MSA
     - Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.

Additional Information:

Form 8889, Health Savings Account (HSA)

Form 8853, Archer MSA, Medicare MSA, and Long-term Care Insurance

Form 8889, Health Savings Account (HSA)

Form 8853, Archer MSA, Medicare MSA, and Long-term Care Insurance

IRS: Instructions for 1099-SA and 5498-SA - Distributions from HSA, Archer MSA or Medicare Advantage MSA

IRS: Instructions for Form 8853

IRS: Instructions for Form 8889