HSA Tax Reporting - For any year you receive HSA forms

Sep 19, 2026

Health savings account tax reporting guidance explains which IRS forms apply when an HSA has contribution or distribution activity in a given year. It details Form 8889 as the primary form to complete and submit with a federal income tax return, using data from Form 1099-SA and Form 5498-SA. It also clarifies that Form 1099-SA and Form 5498-SA are for reference only, and explains how employer contributions appear on Form W-2 in Box 12, code W.

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Forms Overview

Form 8889 (Required to File)

Form 1099-SA (Reference Only)

Form 5498-SA (Reference Only)

Form W-2 (Box 12, code W)

Your HSA: Tax Reporting For any year your health savings account has contribution or distribution activity, you’ll receive forms from your HSA provider and will be required to file one additional form with your Form 1040 income tax filing. Learn the basics of each form below. Form 8889 This is the only HSA tax form you actually need to fill out and submit with your tax return. Each year you have an HSA, you’re required to complete Form 8889 as part of your federal income tax filing. This form provides details regarding account contributions (deposits made) and distributions (expenses paid)—you’ll use the information found on Form 1099-SA and Form 5498-SA to complete this form. The details you need for Form 8889 are also available within your online HSA account, including your printable HSA activity. To provide the most accurate data for your account, you should reconcile your HSA expenditures regularly. Please see your personal tax adviser for assistance in completing your income tax filing. Form 1099-SA In January each year, your HSA provider will send you Form 1099-SA. This form reports the total amount of distributions (money you spent from your HSA) for the previous calendar year. This information is also provided to the IRS. You won’t receive this form if you had no distributions. This form is for your reference only and doesn’t need to be filed. Keep it in your tax files for the year and be sure to share it with your personal tax adviser to complete your income tax filing. Information regarding IRS Form 1099-SA is also provided within your online account. Form 5498-SA By May 31 each year, your HSA provider will send you Form 5498-SA. This form reports the total contributions (money deposited into your HSA) for the prior tax year. This information is also provided to the IRS. This form is also for your reference only and doesn’t need to be filed. Keep it in your tax return file for the year and share it with your personal tax adviser to complete your income tax filing. Information regarding IRS Form 5498-SA is also provided within your online account. Form W-2 If you contribute through pretax payroll deductions or receive employer contributions for your HSA, such contributions will be reflected on your Form W-2 from your employer in Box 12, code W. [bendhsa.com |](bendhsa.com |) (877) [201-3235 | support@bendhsa.com](201-3235 | support@bendhsa.com) FLR_HSA Tax Reporting_093020

FAQs

Which HSA tax form is required to be filed with a federal income tax return?

Form 8889 is the only HSA tax form you actually need to fill out and submit with your tax return.

What does Form 1099-SA report and do you need to file it?

Form 1099-SA reports total HSA distributions for the prior calendar year. It is for reference only and doesn’t need to be filed.

What does Form 5498-SA report and do you need to file it?

Form 5498-SA reports total HSA contributions for the prior tax year. It is for reference only and doesn’t need to be filed.

Sep 19, 2026

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