Table of Contents
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.
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.
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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Backup withholding.
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Electronic reporting requirements.
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Penalties.
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Who must file (nominee/middleman).
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When and where to file.
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Taxpayer identification numbers.
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Statements to recipients.
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Corrected and void returns.
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Other general topics.
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