[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303323-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303323-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-1099-sa-instructions-for-recipient","Form 1099-SA - Instructions for Recipient","","Form 1099-SA (Rev. April 2025) provides reporting details for distributions from health savings accounts (HSA), Archer medical savings accounts (Archer MSA), or Medicare Advantage (MA) MSA. The instructions explain how to report distributions on Form 8853 or Form 8889 with the recipient’s tax return, including when amounts may be nontaxable, when they must be included in income, and potential penalties. 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If you didn’t meet these conditions and didn’t perform a required rollover, the distribution must be included in income.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How do recipients report Form 1099-SA information on their tax return?",{"text":67,"@type":63},"Recipients report the distributions on Form 8853 or Form 8889 with their Form 1040 or 1040-SR, even if the distribution isn’t taxable. The payer isn’t required to compute the taxable amount.",{"name":69,"@type":60,"acceptedAnswer":70},"What repayment options exist for a mistaken HSA distribution?",{"text":71,"@type":63},"A mistaken distribution from an HSA can be repaid no later than the due date of the tax return (excluding extensions) following the first year the trustee allows the repayment process, based on when the recipient knew or should have known it was a 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\u003Cbr>(Rev.April 2025)   | Distributions  \u003Cbr>From an HSA,  \u003Cbr>Archer MSA,or  \u003Cbr>Medicare Advantage  \u003Cbr>MSA   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  |  | For calendar year   |  |  |\n| PAYER'S TIN   | RECIPIENT'S TIN   | 1 Gross distribution  \u003Cbr>$   | 2 Earnings on excess cont.  \u003Cbr>$   |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>For fling information,  \u003Cbr>Privacy Act,and  \u003Cbr>Paperwork Reduction  \u003Cbr>Act Notice,see the  \u003Cbr>General Instructions  \u003Cbr>for Certain  \u003Cbr>Information  \u003Cbr>Returns.  \u003Cbr>www.irs.gov/Fom1099   |\n| RECIPIENT'S name   |  | 3 Distribution code   | 4 FMV on date of death  \u003Cbr>$   |  |  |\n| Street address(including apt.no.)   |  | 5 HSA  \u003Cbr>Archer  \u003Cbr>MSA  \u003Cbr>MA  \u003Cbr>MSA   |  |  |  |\n| City or town,state or province,country,and ZIP or foreign postal code   |  |  |  |  |  |\n| Account number(see instructions)   |  |  |  |  |  |\n\nForm 1099-SA (Rev.4-2025)  \nCatNo.38471D  \nwww.irs.gov/Form1099SA  \nDepartment of the Treasury-Intemal Revenue Service  \nDo Not Cut or Separate Forms on This Page —Do Not Cut or Separate Forms on This Page  \nCORRECTED (if checked)  \n\n| TRUSTEE'S/PAYER'S name,street address,city or town,state or province,  \u003Cbr>country,ZIP or foreign postal code,and telephone number   |  |  | OMB No.1545-1517  \u003Cbr>Form 1099-SA  \u003Cbr>(Rev.April 2025)   | Distributions  \u003Cbr>From an HSA,  \u003Cbr>Archer MSA,or  \u003Cbr>Medicare Advantage  \u003Cbr>MSA   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  |  | For calendar year   |  |  |\n| PAYER'S TIN   | RECIPIENT'S TIN   | 1 Gross distribution  \u003Cbr>$   | 2 Earnings on excess cont.  \u003Cbr>$   |  | Copy B  \u003Cbr>For  \u003Cbr>Recipient  \u003Cbr>This information  \u003Cbr>is being furnished  \u003Cbr>to the IRS.   |\n| RECIPIENT'S name   |  | 3 Distribution code   | 4 FMV on date of death  \u003Cbr>$   |  |  |\n| Street address (including apt.no.)  \u003Cbr>City or town,state or province,country,and ZIP or foreign postal code   |  | 5 HSA  \u003Cbr>Archer  \u003Cbr>MSA  \u003Cbr>MA  \u003Cbr>MSA   |  |  |  |\n| Account number(seeinstructions)   |  |  |  |  |  |\n\nForm 1099-SA (Rev.4-2025  \n(keep for your records)  \nwww.irs.gov/Form1099SA  \nDepartment of the Treasury-Intemal Revenue Service  \n# Instructions for Recipient\n\nDistributions from a health savings account (HSA),Archer medical savings account(MSA),or Medicare Advantage(MA)MSA are reported to you on Form 1099-SA.FileForm 8853 or Form 8889 with your Form 1040 or 1040-SR to report a distribution fromthese accounts even if the distribution isn't taxable.The payer isn't required tocompute the taxable amount of any distribution.  \nAn HSA or Archer MSA distribution isn't taxable if you used it to pay qualifiedmedical expenses of the account holder or eligible family member or you roled it over.An HSA may be rolled over to another HSA;an Archer MSA may be rolled over toanother Archer MSA or an HSA.An MA MSA isn't taxable if you used it to pay qualifiedmedical expenses of the account holder only.If you didn't use the distribution from anHSA,Archer MSA,orMA MSA to pay for qualified medical expenses,or in the case ofan HSA or Archer MSA,you didn't roll it over,you must include the distribution in yourincome (see Form 8853 or Form 8889).Also,you may owe a penalty.  \nYou may repay a mistaken distribution from an HSA no later than the due date ofthe tax return(not including extensions)following the first year you knew or shouldhave known the distribution was a mistake,providing the trustee allows therepayment.  \nFor more information,see the Instructions for Form 8853 and the Instructions forForm 8889.Also see Pub.969.  \nRecipient's taxpayer identification number(TIN).For your protection,this form mayshow only the last four digits of your TIN(SSN,ITIN,ATIN,or'EIN).However,the issuerhas reported your complete identification number to the IRS.  \nSp","cbCailuBDUYoUmva","https://ap.wps.com/l/cbCailuBDUYoUmva","pdf",79460,"English","# Instructions for Recipient\n## When distributions are reportable and taxable\n## Qualified medical expenses, rollovers, and repayment\n## TIN privacy and recipient beneficiary rules\n## How to interpret the boxes on Form 1099-SA","[{\"question\":\"When is a distribution from an HSA, Archer MSA, or MA MSA taxable?\",\"answer\":\"A distribution isn’t taxable when it’s used to pay qualified medical expenses (HSA/Archer MSA) or, for MA MSA, when used to pay qualified medical expenses of the account holder only. If you didn’t meet these conditions and didn’t perform a required rollover, the distribution must be included in income.\"},{\"question\":\"How do recipients report Form 1099-SA information on their tax return?\",\"answer\":\"Recipients report the distributions on Form 8853 or Form 8889 with their Form 1040 or 1040-SR, even if the distribution isn’t taxable. The payer isn’t required to compute the taxable amount.\"},{\"question\":\"What repayment options exist for a mistaken HSA distribution?\",\"answer\":\"A mistaken distribution from an HSA can be repaid no later than the due date of the tax return (excluding extensions) following the first year the trustee allows the repayment process, based on when the recipient knew or should have known it was a mistake.\"}]","Form 1099-SA - Instructions for Recipient | PDF",1789801998]