File Form 1099-SA to report distributions made from a:
- Health savings account (HSA).
- Archer Medical Savings Account (Archer MSA).
- Medicare Advantage Medical Savings Account (MA MSA).
The distribution may have been paid directly to a medical service provider or to the account holder. A separate return must be filed for each plan type.
None at this time.
Other Items You May Find Useful
About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Notice 2004-50, Health Savings Accounts—Additional Q&As