If you are the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage MSA (MA MSA) file Form 5498-SA for each person for whom you maintained an HSA, Archer MSA, or MA MSA. A separate form is required for each type of plan.
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)
About Publication 542, Corporations