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

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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

Pilot program for truncating an individual’s identifying number on paper payee statements has ended.   Filers of Form 1099-H must show the recipient’s complete identifying number on all copies of the form.

Reminder

General instructions.   In addition to these specific instructions, you should also use the 2013 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Backup withholding.

  • Electronic reporting requirements.

  • Penalties.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Taxpayer identification numbers.

  • Statements to recipients.

  • Corrected and void returns.

  • 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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