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. Current Revision Form 1099-SAPDF Instructions for Form 1099-SA and 5498-SA (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1099-SA Revisions 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 Online Ordering for Information Returns and Employer Returns Other Current Products Related Items About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information About Form 8851, Summary of Archer MSAs About Form 8853, Archer MSAs and Long-Term Care Insurance Contracts About Form 8889, Health Savings Accounts (HSAs)
