[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303188-105":53,"doc-detail-303188-en":127},{"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":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","hsa-tax-filing-5498-1099-reminder","HSA Tax Filing 5498 & 1099 Reminder","","Guidance for Health Savings Account holders on required HSA tax reporting and when related forms are issued. Explains that financial institutions provide Form 1099-SA for HSA distributions and Form 5498-SA for HSA contributions on an annual basis. Notes that IRS Form 8889 is needed for the tax return and that Form W-2, 1099-SA, and 5498-SA are required to complete it. Includes timing rationale for January versus after April 15.",{"@graph":63,"@context":119},[64,80,102],{"@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/hsa-tax-filing-5498-1099-reminder/303188/",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/hsa-tax-filing-5498-1099-reminder/303188.png","ImageObject",442,249,{"name":88,"@type":89},"Pentious","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-01","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Which IRS forms are required for HSA tax filing?","Question",{"text":109,"@type":110},"HSA accountholders need IRS Form 8889 to complete their tax return. To fill it out accurately, they need Form W-2, Form 1099-SA, and Form 5498-SA.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What does Form 1099-SA report, and what does Form 5498-SA report?",{"text":114,"@type":110},"Form 1099-SA provides a summary of HSA distributions (withdrawals). Form 5498-SA provides a summary of all HSA contributions (deposits) made for the tax year.",{"name":116,"@type":107,"acceptedAnswer":117},"When can you typically expect Form 1099-SA and Form 5498-SA?",{"text":118,"@type":110},"Form 1099-SA is typically sent during January, while Form 5498-SA is typically sent after April 15. The difference reflects IRS regulations allowing HSA contributions until April 15 for the previous calendar year.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303188,1790125711,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"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":4},1374404730887,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","HSA Tax Filing 5498 & 1099 Reminder  \nThe IRS requires Health Savings Account (HSA) holders to include information about their HSA contributions and distributions on their tax return. The following provides general information about required forms and when you can expect to receive these forms.  \nFinancial institutions will release two tax forms related to HSAs. These two forms are required on an annual basis. Form 1099-SA provides a summary of distributions (withdrawals) out of the HSA. Form 5498-SA will provide a summary of all contributions (deposits) made to the account for the tax year.  \nAll HSA accountholders will need to complete IRS Form 8889 when completing their tax return. This form can be obtained from the IRS website ([www.irs.gov](www.irs.gov) ) or from your tax consultant. In order to fill out this form accurately, you will need Form W-2, Form 1099-SA and Form 5498-SA.  \nForm 1099-SA and Form 5498-SA will be distributed separately from your W-2. Typically, the financial institution will send Form 1099-SA during the month of January and Form 5498-SA will be sent after April 15, 2015.The reason for the difference in timing is due to IRS regulations allowing HSA contributions to be made until April 15 for the previous calendar year.  \nEmployees that wish to complete their tax return without requesting an extension may want to contact their tax professional to discuss reporting the amount listed in Box 12 of Form W-2 labeled “Employer Contributions”. The amount listed is a combination of employer and employee contributions made via payroll to the HSA for the calendar year. The employee contributions shown in Box 12 reflect payroll deductions for that employer only. If this is acceptable, per the advice of a licensed accountant, then individuals may be able to file their return without waiting to receive Form 5498-SA.  \nThe information contained in this document is informational only and is not intended as, nor should it be construed as, legal or accounting advice. Neither HORAN nor its consultants provide legal, tax nor accounting advice of any kind. We make no legal representation nor do we take legal responsibility of any kind regarding regulatory compliance. Please consult your counsel for a definitive interpretation of current statute and regulation and their impact on you and your organization. Thank you.","cbCaitPGbvp8oyNq","https://ap.wps.com/l/cbCaitPGbvp8oyNq","pdf",358412,"English","# HSA Tax Filing Overview\n## Required IRS Forms and What They Cover\n## Form Delivery Timing and Reporting Guidance\n## Disclaimers","[{\"question\":\"Which IRS forms are required for HSA tax filing?\",\"answer\":\"HSA accountholders need IRS Form 8889 to complete their tax return. To fill it out accurately, they need Form W-2, Form 1099-SA, and Form 5498-SA.\"},{\"question\":\"What does Form 1099-SA report, and what does Form 5498-SA report?\",\"answer\":\"Form 1099-SA provides a summary of HSA distributions (withdrawals). Form 5498-SA provides a summary of all HSA contributions (deposits) made for the tax year.\"},{\"question\":\"When can you typically expect Form 1099-SA and Form 5498-SA?\",\"answer\":\"Form 1099-SA is typically sent during January, while Form 5498-SA is typically sent after April 15. The difference reflects IRS regulations allowing HSA contributions until April 15 for the previous calendar year.\"}]","HSA Tax Filing 5498 & 1099 Reminder | PDF",1789800440]