[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303183-105":53,"doc-detail-303183-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-5498-sa-instructions-for-participant-hsaarcher-msamedicare-advantage-msa","Form 5498-SA - Instructions for Participant - HSA,Archer MSA,Medicare Advantage MSA","","Form 5498-SA (Rev. December 2026) provides participant instructions for health savings accounts (HSA), Archer medical savings accounts (MSA), and Medicare Advantage MSA. It explains how trustee-submitted information is used by the IRS, when contributions may be deductible, and restrictions on making or deducting contributions based on employer contributions and coverage under high deductible health plans. 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The form includes instructions describing how it is used for reporting.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When are contributions to an Archer MSA deductible?",{"text":113,"@type":109},"Generally, contributions you make to your Archer MSA are deductible. Employer contributions are excluded from your income and aren’t deductible by you, and contribution timing rules can create excess contributions.",{"name":115,"@type":106,"acceptedAnswer":116},"What does Box 1 report on Form 5498-SA?",{"text":117,"@type":109},"Box 1 shows contributions you made in the calendar year and through April 15 of the subsequent year to your Archer MSA. It notes you may be able to deduct this amount on your Form 1040 or 1040-SR.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303183,1791074607,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":135,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","VOID       CORRECTED  \n2727  \n\n| TRUSTEE'S name   |  |  |  |  | 1 Employee's or self-  \u003Cbr>employed person's Archer  \u003Cbr>MSA contributions made in  \u003Cbr>the calendar year and the  \u003Cbr>subsequent year for the  \u003Cbr>calendar year  \u003Cbr>$   | OMB No.1545-1518  \u003Cbr>Fom 5498-SA  \u003Cbr>(Rev.December 2026)   | HSA,Archer MSA,or  \u003Cbr>Medicare Advantage  \u003Cbr>MSA Information   |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Street address   |  |  |  | Room/suite no.   |  |  |  |  |\n| City/town   | State/province   |  | Country   | ZIP/foreign code   |  | For calendar year   |  |  |\n| Telephone number:   |  |  |  |  | 2 Total contrbutions made in the calendar year  \u003Cbr>$   |  |  | Copy A  \u003Cbr>For  \u003Cbr>nternal Revenue  \u003Cbr>Service Center  \u003Cbr>For filing information,  \u003Cbr>Privacy Act,and  \u003Cbr>Paperwork Reduction  \u003Cbr>Act Notice,see the  \u003Cbr>General Instructions  \u003Cbr>for Certain  \u003Cbr>Information Returns.  \u003Cbr>www.irs.gov/Form1099   |\n| TRUSTEE'S TIN   |  | PARTICIPANT'S TIN   |  |  |  |  |  |  |\n|  |  |  |  |  | 3 Total HSA or Archer MSA contributions made in the  \u003Cbr>subsequent year for the calendar year  \u003Cbr>$   |  |  |  |\n| PARTICIPANT'S name   |  |  |  |  |  |  |  |  |\n| Street address   |  |  |  | Aptno.   | 4 Rollover contributions  \u003Cbr>$   | 5 Fair market value of HSA,  \u003Cbr>Archer MSA,or MAMSA  \u003Cbr>$   |  |  |\n| City/town   | State/province   |  | Country   | ZIP/foreign code   |  |  |  |  |\n|  |  |  |  |  | 6HSA  \u003Cbr>Archer MSA  \u003Cbr>MA MSA   |  |  |  |\n| Account number(see instructions)   |  |  |  |  |  |  |  |  |\n\nForm5498-SA (Rev.12-2026)Created 9/18/25  \nwww.irs.gov/Form5498SA Department of the Treasury-Intemal Revenue Service  \nCat.No.38467V  \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 name   |  |  |  |  | 1 Employee's or self-  \u003Cbr>employed person's Archer  \u003Cbr>MSA contributions made in  \u003Cbr>the calendar year and the  \u003Cbr>subsequent year for the  \u003Cbr>calendar year  \u003Cbr>$   | OMB No.1545-1518  \u003Cbr>Fom 5498-SA  \u003Cbr>(Rev.December 2026)   | HSA,Archer MSA,or  \u003Cbr>Medicare Advantage  \u003Cbr>MSA Information   |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Street address   |  |  |  | Room/suite no.   |  |  |  |  |\n| City/town   | State/province   |  | Country   | ZIP/foreign code   |  | For calendar year   |  |  |\n| Telephone number:   |  |  |  |  | 2 Total contributions made in the calendaryear  \u003Cbr>$   |  |  | Copy B  \u003Cbr>For  \u003Cbr>Participant  \u003Cbr>This information  \u003Cbr>is being furnished  \u003Cbr>to the IRS.   |\n| TRUSTEE'S TIN   |  | PARTICIPANT'S TIN   |  |  |  |  |  |  |\n|  |  |  |  |  | 3 Total HSA or Archer MSA contributions made in the  \u003Cbr>subsequent year for the calendar year  \u003Cbr>$   |  |  |  |\n| PARTICIPANT'S name   |  |  |  |  |  |  |  |  |\n| Street address   |  |  |  | Aptno.   | 4 Rollover contributions  \u003Cbr>$   | 5 Fair market value of HSA,  \u003Cbr>Archer MSA,or MAMSA  \u003Cbr>$   |  |  |\n| City/town   | State/province   |  | Country   | ZIP/foreign code   |  |  |  |  |\n|  |  |  |  |  | 6HSA  \u003Cbr>Archer MSA  \u003Cbr>MA MSA   |  |  |  |\n| Account number(see instructions)   |  |  |  |  |  |  |  |  |\n\nForm 5498-SA (Rev.12-2026)  \nwww.irs.gov/Form5498SA  \n(keep for your records)  \nDepartment of the Treasury-Intema Revenue Service  \n# Instructions for Participant\n\nThis information is submitted to the IRS by the trustee of your health savings account(HSA),Archer medical savings account (MSA),or Medicare Advantage MSA(MA MSA).  \nGeneraly,contributions you make to your Archer MSA are deductible.Employercontributions are excluded from your income and aren't deductible by you.If youremployer makes a contribution to one of your Archer MSAs,you can't contribute toany Archer MSA for that year.If you made a contribution to your Archer MSA whenyour employer has contributed,you can't deduct your contribution,and you will havean excess contribution.If your spouse's employer makes a contribution to yourspouse's Archer MSA,you can't make a contribut","cbCaiuaNs5JB9Tu1","https://ap.wps.com/l/cbCaiuaNs5JB9Tu1","pdf",82834,6,"English","# Instructions for Participant\n## What the trustee submits to the IRS\n## Deductibility and contribution restrictions\n## How contributions and TIN information are reported\n## Box-by-box explanation (1 through 6)","[{\"question\":\"Who submits this information to the IRS for Form 5498-SA?\",\"answer\":\"The trustee of the participant’s HSA, Archer MSA, or Medicare Advantage MSA submits the information to the IRS. The form includes instructions describing how it is used for reporting.\"},{\"question\":\"When are contributions to an Archer MSA deductible?\",\"answer\":\"Generally, contributions you make to your Archer MSA are deductible. Employer contributions are excluded from your income and aren’t deductible by you, and contribution timing rules can create excess contributions.\"},{\"question\":\"What does Box 1 report on Form 5498-SA?\",\"answer\":\"Box 1 shows contributions you made in the calendar year and through April 15 of the subsequent year to your Archer MSA. It notes you may be able to deduct this amount on your Form 1040 or 1040-SR.\"}]","Form 5498-SA - Instructions for Participant - HSA,Archer MSA,Medicare Advantage MSA | PDF",1789800395]