Form 5498-SA: HSA, Archer MSA, or Medicare Advantage MSA Information

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 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 blockBox 1: Employee or self-employed person's Archer MSA contributionsWhat goes hereArcher MSA only: the employee's or self-employed person's regular contributions for the year, made during the year and through April 15 of the next year. Report gross contributions, including excess contributions even if withdrawn.Watch forNo HSA amounts go in box 1. HSA contributions go in boxes 2 and 3.Click to open the row in the box tableTrustee's street addressStreet or P.O. box of the filer, where the recipient can write about the form. Not matched against IRS records.Trustee's room or suiteSecond address line, optional.Trustee's city or townCity of the filer's address. A foreign filer gives the city and leaves the state blank.Trustee's state or provinceTwo-letter state code for a U.S. address; the province for a foreign one.Trustee's countryBlank or US for a domestic address; the country for a foreign filer.Trustee's ZIP or postal codeFive or nine digits for a U.S. address; the foreign postal code otherwise.Calendar yearWhat goes hereThe calendar year the information covers, in four digits. File with the IRS and give the participant a statement by May 31 of the next year.Watch forThe December 2026 revision is a continuous-use form: use it for 2026 and later years until the IRS replaces it, and never for earlier years.The 2027 calendarTrustee's telephone numberRequired: a number the recipient can call about the form, with area code. The recipient copy must carry it.Box 2: Total contributions made in the calendar yearWhat goes hereAll HSA or Archer MSA contributions made during the calendar year, including those made for the prior year, plus qualified HSA funding distributions (IRA to HSA trustee transfers) received. MA MSA contributions by HHS are optional.Watch forLeave out rollovers (box 4), excess employer contributions withdrawn by the employer under Notice 2008-59, and repayments of mistaken distributions.Click to open the row in the box tableTrustee's TINThe EIN the returns are filed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 blockParticipant's TINWhat goes hereThe participant's SSN, ITIN, ATIN or EIN, matching the name on the form.Watch forYou may truncate it on the participant's statement, never on the copy filed with the IRS. The trustee's TIN is never truncated.Match it before you fileBox 3: Total HSA or Archer MSA contributions made in the following year for the reporting yearWhat goes hereHSA or Archer MSA contributions made in the next year (January 1 to April 15) for the calendar year.Watch forGet the participant's designation of which year a contribution made between January 1 and April 15 is for. The same contribution is counted in box 2 on next year's form, for the year it was made.Click to open the row in the box tableArcher MSACheck it whenThe account is an Archer MSA.Watch forBox 1 is used only for Archer MSAs.Open this box on the IRIS field mapParticipant's nameThe name the IRS has for this TIN: an individual's own name for an SSN, the legal name for an EIN; a DBA goes on the second line. This is what TIN matching compares.Which name goes firstParticipant'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.Participant's apartment or suiteSecond address line, optional. Keep it on its own line rather than appended to the street.Box 4: Rollover contributionsWhat goes hereRollover contributions received during the year: Archer MSA to Archer MSA, and Archer MSA or HSA to HSA.Watch forDo not include rollovers in box 2. Trustee-to-trustee transfers between these accounts are not reported, and an IRA to HSA funding distribution goes in box 2, not here.Click to open the row in the box tableBox 5: Fair market value of HSA, Archer MSA or MA MSAWhat goes hereThe FMV of the account on December 31 of the calendar year.Watch forAfter a total distribution with no contributions for the year, no form is needed to show a zero FMV. If you gave the FMV statement by January 31 and no contributions were made, you still file with the IRS by May 31 to report the FMV.Click to open the row in the box tableParticipant's city or townCity of the mailing address, from the W-9 line 6.Participant's state or provinceTwo-letter state code; it also drives which state copies are needed when there is no withholding.State filing requirementsParticipant's countryBlank or US for a domestic address. A foreign address is a flag to check whether a W-8 and Form 1042-S were the right documents instead.Foreign payeesParticipant's ZIP or postal codeFive or nine digits for a U.S. address, or the foreign postal code.6HSACheck it whenThe account is a health savings account (HSA).Watch forEach plan type takes its own Form 5498-SA, so only one of the three boxes is checked.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 participant has more than one account with you and you file more than one Form 5498-SA for them.MA MSACheck it whenThe account is a Medicare Advantage MSA.Watch forReporting the HHS contributions in box 2 is optional. A spouse who inherits an MA MSA can make no new contributions to it.Open this box on the IRIS field map

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 5498-SA

The trustee or custodian of an HSA, Archer MSA or Medicare Advantage MSA must file Form 5498-SA for each account holder, reporting contributions made during the calendar year (and, in box 3, contributions made in the following year for the reporting year, through the return due date), rollover contributions, and the fair market value at December 31. If a total distribution closed the account during the year and no contributions were made, no 5498-SA is required. Statements to participants are due May 31; a trustee that furnished the FMV by January 31 with no contributions need not send a second statement. Because May 31, 2027 is Memorial Day, the 2026 forms are due June 1, 2027. Form 5498-SA is now continuous use and is online-fillable for filers under the e-file mandate.

Threshold: All amounts, every HSA, Archer MSA or MA MSA maintained during the year; the FMV is reported even when no contributions were made.

What is reported, box by box

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 5498-SA

• Trustee-to-trustee transfers between like accounts (not contributions).
• Accounts closed by total distribution during the year with no contributions.
• Mistaken-distribution repayments the trustee accepts, which are not contributions.

Due dates and extensions

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

Contributions are not payments; backup withholding does not apply and the form 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. Employer-funded HSAs carry payroll-file names into the custodian's system, and the 5498-SA is matched to the participant's Form 8889, so a wrong SSN reaches the participant as an IRS notice.

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 5498-SA:

• Payroll file names. The employer's enrollment feed decides the custodian's record; reconcile to the W-2 name once a year.
• Spouse becomes the account holder on death. The surviving spouse's SSN goes on future 5498-SAs; a non-spouse beneficiary's account is closed with a 1099-SA, not continued.
• Same person, two custodians (an employer HSA and a personal one) is fine; each files its own 5498-SA.

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 5498-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 5498-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 5498-SA

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-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 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) What's New, Guide to Information Returns and 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.