Instructions for Forms 1099-SA and 5498-SA - 2025

Sep 19, 2026

Upload by Sarah

2025 instructions explain reporting of distributions and related information for Forms 1099-SA and 5498-SA, covering amounts paid from an HSA, Archer MSA, or Medicare Advantage MSA. Guidance addresses section references to the Internal Revenue Code, future updates, reminders to use general instructions, and continuous-use form updates. It also outlines how to file, e-filing threshold changes, online fillable forms, and caution for paper filings using black-and-white Copy A with Form 1096.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Future Developments

Reminders

Continuous-use form and instructions

E-filing returns

Online fillable forms

Specific Instructions for Form 1099-SA

Transfers

HSA Mistaken Distributions

HSA Closure Under the USA PATRIOT Act

2025 Instructions for Forms 1099-SA and 5498-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and HSA, Archer MSA, or Medicare Advantage MSA Information Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Forms 1099-SA and 5498-SA and their instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1099SA](IRS.gov/Form1099SA and IRS.gov/Form5498SA)[ and](IRS.gov/Form1099SA and IRS.gov/Form5498SA)[ ](IRS.gov/Form1099SA and IRS.gov/Form5498SA)[IRS.gov/Form5498SA](IRS.gov/Form1099SA and IRS.gov/Form5498SA). You can get the General Instructions for Certain Information Returns at [IRS.gov/1099GeneralInstructions](IRS.gov/1099GeneralInstructions). Reminders In addition to these specific instructions, you should also use the current General Instructions for Certain Information Returns. Those general instructions include information about the following topics. • Who must file. • When and where to file. • Electronic reporting. • Corrected and void returns. • Statements to recipients. • Taxpayer identification numbers (TINs) . • Backup withholding. • Penalties. • Other general topics. Continuous-use form and instructions. Form 1099-SA and its instructions are continuous use. Both the form and instructions will be updated as needed. For the mostrecent version, [go to](go to IRS.gov/Form1099SA)[ ](go to IRS.gov/Form1099SA)[IRS.gov/Form1099SA](go to IRS.gov/Form1099SA). E-filing returns. The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file threshold. T.D. 9972, published February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns), effective for information returns required to be filed on or after January 1, [2024. Go to](2024. Go to IRS.gov/IRIS for e-file information)[ ](2024. Go to IRS.gov/IRIS for e-file information)[IRS.gov/IRIS](2024. Go to IRS.gov/IRIS for e-file information)[ for e-file information](2024. Go to IRS.gov/IRIS for e-file information). Online fillable forms. Due to the very low volume of paper Forms 1099-SA and 5498-SA received and processed by the IRS each year, these forms have been converted to an online fillable format. You may fill out the forms, found online at [IRS.gov/Form1099SA](IRS.gov/Form1099SA and IRS.gov/)[ and](IRS.gov/Form1099SA and IRS.gov/)[ ](IRS.gov/Form1099SA and IRS.gov/)[IRS.gov/](IRS.gov/Form1099SA and IRS.gov/)[ ](IRS.gov/Form1099SA and IRS.gov/)[Form5498SA](Form5498SA), and send Copy B to the recipient. ! CAUTION For Forms 1099-SA and 5498-SA only, if due toa low volume of recipients, you are filing the form(s) on paper, you can send in the black-and-white Copy(ies) A with a Form 1096 that you also printed from the IRS website. Specific Instructions for Form 1099-SA File Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from a health savings account (HSA), Archer medical savings account (Archer MSA), or Medicare Advantage MSA (MA MSA) . The distribution may have been paid directly to a medical service provider or to the account holder. A separate return must be filed for each plan type. Transfers Do not report a trustee-to-trustee transfer from one Archer MSA or MA MSA to another Archer MSA or MA MSA, from an Archer MSA to an HSA, or from one HSA to another HSA. For reporting purposes, contributions and rollovers do not include transfers. HSA Mistaken Distributions If amounts were distributed during the year from an HSA because of a mistake of fact due to reasonable cause, the account beneficiary may repay the mistaken distribution no later than the due date of the tax return (not counting extensions) following the first year the account beneficiary knew or should have known the distribution was

FAQs

What is the purpose of Forms 1099-SA and 5498-SA instructions for 2025?

They provide reporting guidance for distributions and related information from an HSA, Archer MSA, or Medicare Advantage MSA, including how and when reporting should be made.

Are trustee-to-trustee transfers reported on Form 1099-SA?

No. The instructions state not to report trustee-to-trustee transfers between Archer MSA/MA MSA accounts or between an Archer MSA and an HSA (or between HSAs).

How are mistaken HSA distributions handled for tax reporting?

If the distribution occurred due to a mistake of fact with reasonable cause and is repaid within the required timeframe, it is not included in gross income, not subject to the additional 20% tax, and not treated as a contribution on Form 5498-SA.

Sep 19, 2026

Upload by Sarah