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This document contains official instructions for IRS Form 1099-SA, and IRS Form 5498-SA. Both forms are released and collected by the Internal Revenue Form 5498-SA is typically sent out at the beginning of June (in 2021, Form 5498-SA was sent out later in June due to the extended HSA contribution deadline). It While IRS form 1099-SA tracks disbursements from Health Savings Accounts (HSA) and Medical Savings Accounts (MSA), Form 5498-SA Instructions – IRS.gov. For the latest information about developments related to Forms 1099-SA and 5498-SA and their instructions, such as legislation enacted after they were IRS Form 5498-SA provides you with all the contributions made to your Health Savings Account in that tax year. This information is used to complete IRS FormDo not treat the repayment as a contribution on Form 5498-SA, HSA,. Archer MSA, or Medicare Advantage MSA Information. As the trustee or custodian, you do not

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