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.
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.
