[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303184-105":53,"doc-detail-303184-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","Form 5498-SA Instructions for Participant","","Form 5498-SA provides participant-focused guidance for health savings accounts (HSA), Archer medical savings accounts (Archer MSA), and Medicare Advantage MSAs (MA MSA). It explains how contributions are treated for tax purposes, including deductibility rules, coordination with employer contributions, and limits related to high-deductible health plans. It also clarifies what the trustee reports to the IRS, how key boxes (1–6) should be read, and what to keep for records without attaching the form to an income tax return.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-5498-sa-instructions-for-participant/303184/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-5498-sa-instructions-for-participant/303184.png","ImageObject",442,249,{"name":88,"@type":89},"Gelato","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who submits the Form 5498-SA information to the IRS, and what accounts does it cover?","Question",{"text":108,"@type":109},"The trustee submits the information to the IRS. The form covers an HSA, Archer MSA, and Medicare Advantage MSA (MA MSA).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Are contributions to an Archer MSA generally deductible, and how do employer contributions affect this?",{"text":113,"@type":109},"Contributions you make to your Archer MSA are generally deductible. Employer contributions are excluded from your income and aren’t deductible by you, and an employer contribution can also affect whether you can contribute to any Archer MSA for that year.",{"name":115,"@type":106,"acceptedAnswer":116},"How should participants interpret the values in boxes 1 through 6?",{"text":117,"@type":109},"Box 1 shows contributions made to an Archer MSA in 2023 through April 15, 2024 for 2023. Box 2 shows total contributions in 2023 to an HSA or Archer MSA, Box 3 shows total HSA/Archer MSA contributions made in 2024 for 2023, Box 4 covers rollover contributions, Box 5 shows fair market value at end of 2023, and Box 6 describes the type of account reported.","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},303184,1790197182,{"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":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","VOID  \nCORRECTED  \n2727  \n\n| TRUSTEE'S name,street address,city or town,state or province,country,  \u003Cbr>ZIP or foreign postal code,and telephone number   |  | 1 Employee or self-employed  \u003Cbr>person's Archer MSA  \u003Cbr>contributions made in 2023  \u003Cbr>and 2024 for 2023  \u003Cbr>$   | OMB No.1545-1518  \u003Cbr>2023  \u003Cbr>Fom 5498-SA   | HSA,Archer MSA,or  \u003Cbr>Medicare Advantage  \u003Cbr>MSA Information   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Total contributions made in 2023  \u003Cbr>$   |  |  |  |\n| TRUSTEE'S TIN   | PARTICIPANT'S TIN   | 3 Total HSA or Archer MSA contributions made in 2024 for 2023  \u003Cbr>$   |  |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>File with Form 1096.  \u003Cbr>For Privacy Act and  \u003Cbr>Paperwork  \u003Cbr>Reduction Act  \u003Cbr>Notice,see  \u003Cbr>the 2023 General  \u003Cbr>Instructions for  \u003Cbr>Certain Information  \u003Cbr>Returns.   |\n| PARTICIPANT'S name   |  | 4 Rollover contributions  \u003Cbr>$   | 5 Fair market value of HSA,  \u003Cbr>Archer MSA,or MAMSA  \u003Cbr>$   |  |  |\n| Street address (including apt.no.)   |  | 6HSA  \u003Cbr>Archer MSA  \u003Cbr>MA MSA   |  |  |  |\n| City or town,state or province,country,and ZIP or foreign postal code   |  |  |  |  |  |\n| Account number(see instructions)   |  |  |  |  |  |\n\nForm 5498-SA  \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,street address,city or town,state or province,country,  \u003Cbr>ZIP or foreign postal code,and telephone number   |  | 1 Employee or self-employed  \u003Cbr>person's Archer MSA  \u003Cbr>contributions made in 2023  \u003Cbr>and 2024 for 2023  \u003Cbr>$   | OMB No.1545-1518  \u003Cbr>2023  \u003Cbr>Fom 5498-SA   | HSA,Archer MSA,or  \u003Cbr>Medicare Advantage  \u003Cbr>MSA Information   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Total contributions made in 2023  \u003Cbr>$   |  |  |  |\n| TRUSTEE'S TIN   | PARTICIPANT'S TIN   | 3 Total HSA or Archer MSA contributions made in 2024 for 2023  \u003Cbr>$   |  |  | Copy B  \u003Cbr>For  \u003Cbr>Participant  \u003Cbr>This information  \u003Cbr>is being furnished  \u003Cbr>to the IRS.   |\n| PARTICIPANT'S name   |  | 4 Rollover contributions  \u003Cbr>$   | 5 Fair market value of HSA,  \u003Cbr>Archer MSA,or MAMSA  \u003Cbr>$   |  |  |\n| Street address (including apt.no.)  \u003Cbr>City ortown,state or province,country,and ZIP or foreign postal code   |  | 6HSA  \u003Cbr>Archer MSA  \u003Cbr>MA MSA   |  |  |  |\n| Account number(see instructions)   |  |  |  |  |  |\n\nForm 5498-SA  \n(keep for your records)  \nwww.irs.gov/Form5498SA  \nDepartment of the Treasury-Intemal Revenue Service  \n# Instructions for Participant\n\nThis information is submitted to the IRS by the trustee of your health savingsaccount (HSA),Archer medical savings account(MSA),or Medicare AdvantageMSA(MA MSA).  \nGenerally,contributions you make to your Archer MSA are deductible.Employer contributions are excluded from your income and aren't deductible byyou.If your employer makes a contribution to one of your Archer MSAs,youcan't contribute to any Archer MSA for that year.If you made a contribution toyour Archer MSA when your employer has contributed,you can't deduct yourcontribution,and you will have an excess contribution.If your spouse'semployer makes a contribution to your spouse's Archer MSA,you can't make acontribution to your Archer MSA if your spouse is covered under a highdeductible health plan that also covers you.  \nContributions that the Social Security Administration makes to your MA MSAaren't includiblein your gross income nor are they deductible.Neither you noryour employer can make contributions to your MA MSA.  \nGenerally,contributions you or someone other than your employer make toyour HSA are deductible on your tax retum.Employer contributions to your HSAmay be excludedfrom your income and aren't deductible by you.You and youremployer can make contributions to your HSA in the same year.  \nSee Form 8853 and its instructions or Form 8889 and its instructions.An","cbCaiiyQw6aBmu3c","https://ap.wps.com/l/cbCaiiyQw6aBmu3c","pdf",93801,"English","# Instructions for Participant\n## How contributions are treated\n## What the trustee reports to the IRS\n## Key participant information\n## How to read boxes 1–6\n## Recordkeeping and attachment rules","[{\"question\":\"Who submits the Form 5498-SA information to the IRS, and what accounts does it cover?\",\"answer\":\"The trustee submits the information to the IRS. The form covers an HSA, Archer MSA, and Medicare Advantage MSA (MA MSA).\"},{\"question\":\"Are contributions to an Archer MSA generally deductible, and how do employer contributions affect this?\",\"answer\":\"Contributions you make to your Archer MSA are generally deductible. Employer contributions are excluded from your income and aren’t deductible by you, and an employer contribution can also affect whether you can contribute to any Archer MSA for that year.\"},{\"question\":\"How should participants interpret the values in boxes 1 through 6?\",\"answer\":\"Box 1 shows contributions made to an Archer MSA in 2023 through April 15, 2024 for 2023. Box 2 shows total contributions in 2023 to an HSA or Archer MSA, Box 3 shows total HSA/Archer MSA contributions made in 2024 for 2023, Box 4 covers rollover contributions, Box 5 shows fair market value at end of 2023, and Box 6 describes the type of account reported.\"}]","Form 5498-SA Instructions for Participant | PDF",1789800397]