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 this form 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
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Publication 542, Corporations
Comment on Form 5498-SA
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