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.