Truncating recipient/participant identification number on paper payee statements.   Notice 2011-38 allows filers of Forms 1099-SA and 5498-SA to truncate a recipient's (Form 1099-SA) or participant's (Form 5498-SA) identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on the paper payee statement for tax years 2011 and 2012. See part M in the 2012 General Instructions for Certain Information Returns.

Termination of qualified HSA distributions from FSAs and HRAs.   Qualified health savings account (HSA) distributions from flexible spending arrangements (FSAs) and health reimbursement arrangements (HRAs) may no longer be made.

General instructions.   In addition to these specific instructions, you should also use the 2012 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  You can get the general instructions from IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

How to get the latest information.   If there are changes to the 2012 tax laws that affect these forms, you can find them at www.irs.gov/form1099sa and www.irs.gov/form5498sa.