VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDChecked on a return that replaces one already filed. Which fields to repeat, and whether two returns are needed, depends on the error.Type 1 vs Type 2 correctionsTrustee's/payer's nameThe filer's legal name as tied to its EIN on IRS records, on the first line; a trade name goes on the second. Filed under the wrong name the whole batch can fail to post.Check the filer blockCalendar yearThe year the payment was made, not the year you file. The 2026 forms cover payments in 2026 and are filed in 2027.The 2027 calendarPayer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockRecipient's TINWhat goes hereThe recipient's SSN, ITIN, ATIN or EIN, matching the name on the form (the estate's TIN when the estate is the beneficiary).Watch forYou may truncate it on the recipient's statement, never on the copy filed with the IRS. The trustee's or payer's TIN is never truncated.Match it before you fileBox 1: Gross distributionWhat goes hereThe total distribution, whether paid to the account holder or directly to a medical provider, including any earnings shown in box 2. You do not have to figure the taxable amount.Watch forNot reported: trustee-to-trustee transfers, a negative amount, excess employer HSA contributions returned to the employer, and excess MA MSA contributions returned to HHS. A mistaken distribution the holder repays is not reported either; correct any form already filed.Click to open the row in the box tableBox 2: Earnings on excess contributionsWhat goes hereEarnings distributed with excess HSA or Archer MSA contributions returned by the due date of the account holder's return. The amount is also included in box 1.Watch forUse code 2 in box 3, and figure earnings under the method in Treas. Reg. 1.408-11. Earnings on any other distribution go only in box 1.Click to open the row in the box tableRecipient's nameWhat goes hereThe account holder, or the beneficiary who received the distribution after the account holder's death.Watch forIf the beneficiary is the estate, enter the estate's name and TIN in place of the recipient's. With more than one beneficiary, allocate the date-of-death FMV among them.Which name goes firstBox 3: Distribution codeWhat goes hereOne code: 1 normal distribution (including payments to providers, and the default); 2 excess contributions; 3 disability; 4 death, paid to an estate or in the year of death; 5 prohibited transaction; 6 death, to a nonspouse beneficiary other than the estate after the year of death.Watch forA surviving spouse beneficiary paid after the year of death gets code 1. Codes 4 and 6 are never used together.Click to open the row in the box tableBox 4: FMV on date of deathWhat goes hereThe FMV of the account on the date of death, when the beneficiary is not the spouse or there is no named beneficiary and the account stops being an HSA or MSA.Watch forFor a distribution after the year of death, reduce the FMV by HSA payments of the decedent's qualified medical expenses made within 1 year after death. A spouse beneficiary becomes the account holder instead.Click to open the row in the box tableRecipient's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Box 5: HSA, Archer MSA or MA MSACheck it whenThe distribution is from a health savings account (HSA).Watch forFile a separate Form 1099-SA for each plan type, so only one of the three boxes is ever checked.Click to open the row in the box tableArcherCheck it whenThe distribution is from an Archer MSA.Watch forA transfer from an Archer MSA to an HSA or another Archer MSA is not a distribution and is not reported.Open this box on the IRIS field mapRecipient's city or townCity of the mailing address, from the W-9 line 6.MACheck it whenThe distribution is from a Medicare Advantage MSA.Watch forExcess MA MSA contributions returned to HHS are not reported. After the holder's death, an MA MSA inherited by the spouse is treated as the spouse's Archer MSA for distributions.Open this box on the IRIS field mapAccount numberWhat goes hereYour account number for this account. The IRS encourages one on every form.Required whenThe recipient has more than one account with you and you file more than one Form 1099-SA for them.Hover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who must file Form 1099-SA
File Form 1099-SA if you are the trustee or custodian of an HSA, Archer MSA or Medicare Advantage MSA and you made a distribution during the year, including a distribution of excess contributions with earnings, a deemed distribution from a prohibited transaction or pledged account, and a distribution to a beneficiary or the estate after the account holder's death. A trustee-to-trustee transfer between like accounts is not reported. Contributions and year-end value go on Form 5498-SA, due May 31.
After death, a spouse beneficiary becomes the account holder and reports as such; a non-spouse beneficiary receives the FMV in box 4 with code 4 or 6, and the estate receives it under the estate's EIN.
Threshold: All amounts, every distribution from an HSA, Archer MSA or MA MSA; no minimum.
What is reported, box by box
| Box | What it reports | Notes |
|---|---|---|
| 1 | Gross distribution | The instructions set no minimum. The total distribution, paid to the holder or directly to a provider, including box 2 earnings. Not reported: trustee-to-trustee transfers, excess employer contributions returned to the employer, and repaid mistaken distributions. File a separate form for each plan type. |
| 2 | Earnings on excess contributions | Earnings distributed with excess HSA or Archer MSA contributions returned by the holder's return due date, also included in box 1, with code 2 in box 3. Earnings on other distributions go only in box 1. |
| 3 | Distribution code | One code. 1 normal (including provider payments, and the default); 2 excess contributions; 3 disability; 4 death, to an estate or in the year of death; 5 prohibited transaction; 6 death, after the year of death to a nonspouse beneficiary other than an estate. A spouse paid after the year of death gets 1. All box 3 codes. |
| 4 | FMV on date of death | The account's FMV on the date of death when it passes to someone other than the spouse. After the year of death, reduce it by the decedent's qualified medical expenses paid from the HSA within 1 year after death. |
| 5 | HSA, Archer MSA or MA MSA | CheckboxHSA, Archer MSA or MA MSA. Use a separate Form 1099-SA for each plan type. |
Distribution codes for box 3 (6 codes)
Enter the one code that shows the type of distribution from the HSA, Archer MSA or Medicare Advantage MSA. Code 1 applies when no other code does; codes 4 and 6 are never used together.
| Code | Meaning | When to use it |
|---|---|---|
| 1 | Normal distributions | Distributions to the account holder and direct payments to a medical provider; also a spouse beneficiary after the year of death. |
| 2 | Excess contributions | Distributions of excess HSA or Archer MSA contributions to the account holder, including when box 2 shows earnings on them. |
| 3 | Disability | Distributions made after the account holder became disabled (section 72(m)(7)). |
| 4 | Death distribution other than code 6 | Payments to a decedent's estate, in or after the year of death. Not used with code 6. |
| 5 | Prohibited transaction | See sections 220(e)(2) and 223(e)(2). |
| 6 | Death distribution after year of death to a nonspouse beneficiary | Payments after the year of death to a nonspouse beneficiary other than an estate. Not used with code 4. |
Source: Instructions for Forms 1099-SA and 5498-SA (Rev. December 2026), Box 3. Distribution Code
Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.
Payments that are not reported on Form 1099-SA
- Trustee-to-trustee transfers from one Archer MSA or HSA to another, and rollovers the trustee treats as transfers.
- A mistaken distribution the trustee allows the holder to repay (it may be treated as never distributed; the trustee is not required to allow it).
Due dates and extensions
| Copy | Due | For 2026 returns |
|---|---|---|
| To the IRS, paper | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the IRS, electronic | March 31 | Wednesday, March 31, 2027 |
| To the recipient | January 31 | Monday, February 1, 2027 (January 31 is a Sunday) |
An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.
For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.
Withholding and TIN matching
HSA and MSA distributions are exempt from backup withholding and 1099-SA is not in the IRS TIN Matching program. The penalty is $50 per return under IRC 6693IRC 6693Internal Revenue Code, Cornell LII with no maximum. Because most HSAs are opened through an employer's benefits enrollment, the name on the account is whatever HR's system carried; the trustee is the filer and owns the mismatch.
Name and TIN errors on this form
Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. For this form the penalty is IRC 6693IRC 6693Internal Revenue Code, Cornell LII: $50 per return for each failure to file or furnish, with no annual maximum, unless the failure was due to reasonable cause. A mismatch still produces a CP2100 line the following autumn. The errors that recur on Form 1099-SA:
- Employer-fed enrollment. Payroll files feed the HSA custodian names that may include nicknames or truncated surnames; the SSA record is the one that matters.
- Death distributions. Spouse: the spouse is the account holder going forward, reported under the spouse's SSN. Non-spouse beneficiary: their own SSN with code 4. Estate: the estate's EIN.
- Excess contribution returns report to the account holder with code 2 and earnings in box 2.
The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.
Recipient statements and substitutes
The recipient statement for Form 1099-SA need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.
Corrections and state copies
A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.
Form 1099-SA is not in the Combined Federal/State Filing program, so any state that requires it must receive it directly. Requirements by state are on the state pages.
Questions people ask about Form 1099-SA
Do we report a rollover from one HSA to another?
Not if it is a trustee-to-trustee transfer. A distribution the holder receives and re-deposits within 60 days is a distribution on 1099-SA and a rollover contribution on 5498-SA.
An account holder used the debit card for groceries.
Still a normal distribution, code 1; taxability is the holder's issue on Form 8889.
Is 1099-SA in the Combined Federal/State program?
No.
Other federal forms
1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table
Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Forms 1099-SA and 5498-SA (Rev. December 2026); Pub 1099 (2026) part O; IRC 220(h)IRC 220Internal Revenue Code, Cornell LII, 223(h), 6693. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.