Instructions for Forms 1099-SA and 5498-SA - Introductory Material


Table of Contents

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 www.irs.gov/form1099sa and www.irs.gov/form5498sa.

Reminder

General instructions.   In addition to these specific instructions, you should also use the 2015 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.
  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

  You can get the general instructions from www.irs.gov/form1099sa, www.irs.gov/form5498sa, or by calling 1-800-TAX-FORM (1-800-829-3676).


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