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


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.

What's New

Truncating recipient's identification number on paper payee statements.   Pursuant to proposed regulations § 301.6109-4 (REG-148873-09), all filers of these forms may truncate a recipient's (Form 1099-SA) or participant's (Form 5498-SA) identification number, such as their social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN), on payee statements. See part M in the 2014 General Instructions for Certain Information Returns.

Reminder

General instructions.   In addition to these specific instructions, you should also use the 2014 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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