The payer on a Form 1099-SA is your Health Savings Account (HSA) or Medical Savings Account (MSA) administrator, trustee, or custodian. This is the specific bank, credit union, insurance company, or financial institution that manages your account and issued the funds.
Tax Year 2026 Form 1099-SA Filing
File Form 1099-SA Online for 2026
Report distributions from HSAs, Archer MSAs, and Medicare Advantage MSAs. Upload distribution data in bulk, validate form details, e-file with the IRS, and deliver recipient copies—all with TaxZerone
✓IRS-authorized
✓SOC 2 Type II
✓Federal Filing
✓Secure Recipient Copies
CORRECTED (if checked)
TRUSTEE'S/PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number
OMB No. 1545-1517
Form1099-SA
(Rev. April 2025)
For calendar year
Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
PAYER'S TIN
RECIPIENT'S TIN
1 Gross distribution
$
2 Earnings on excess cont.
$
Copy B
For Recipient
This information is being furnished to the IRS.
RECIPIENT'S name
3 Distribution code
4 FMV on date of death
$
Street address (including apt. no.)
5 HSA
✓
Archer
MSA
MA
MSA
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)
Form1099-SA(Rev. 4-2025)
(keep for your records)
www.irs.gov/Form1099SA
Department of the Treasury - Internal Revenue Service
Start at just $2.49, with bulk filing prices as low as $0.59 per form.
✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail
1099-SA Basics
What Is Form 1099-SA?
Form 1099-SA, Distributions From an HSA ,r, Archer MSA, or Medicare Advantage MSA, is an IRS information return used by trustees and custodians to report distributions from these accounts during the tax year. Distributions may be paid directly to the account holder or to a medical service provider.
Recipients use Form 1099-SA to report distributions on their federal tax returns and determine whether the amounts are taxable. They generally use Form 8889 for Health Savings Accounts (HSAs) or Form 8853 for Archer MSAs and Medicare Advantage MSAs, as applicable.
Zee can help to File 1099-SA
Form 1099-SA
2026
Policyholder
John Doe
TIN
XXX-XX-1234
Box 1: Gross distribution
$4,250.00
Box 2: Earnings on excess contributions
$0
Box 3: Distribution code
1 – Normal distribution
Box 4: FMV on date of death
$0
✓ Ready for filing
Filing Basics
Who files Form 1099-SA and who receives it?
Know when you must report account distributions and who should receive a form.
Who must file Form 1099-SA?
The responsible account administrator files Form 1099-SA to report applicable distributions made during the tax year.
- Trustees responsible for HSA distributions
- Custodians responsible for HSA distributions
- Trustees or custodians responsible for Archer MSA and Medicare Advantage MSA distributions
Who receives Form 1099-SA?
The form is generally furnished to the recipient associated with the reportable distribution.
- HSA, Archer MSA, and Medicare Advantage MSA account holders
- Beneficiaries or estates receiving reportable distributions after an account holder's death, as applicable
- Account holders receiving reportable distributions of excess HSA or Archer MSA contributions
Which Box
Where does each payment go on Form 1099-SA?
A short set of boxes covers most filings.
Box 1: Gross distribution
The total amount distributed from the account during the year.
Box 2: Earnings on excess contributions
Earnings on excess contributions distributed, when applicable.
Box 3: Distribution code
Identifies the type of distribution using the applicable IRS code.
Box 4: FMV on date of death
Fair market value of the account on the account holder’s date of death, when applicable.
Box 5: Account type
Check HSA, Archer MSA, or MA MSA.
Not sure which form? Use Form 1099-SA to report HSA, Archer MSA, and Medicare Advantage MSA distributions. Use Form 5498-SA to report applicable contributions, rollovers, and account information.
Tax Year 2026
Key Form 1099-SA reporting points
Review these before you prepare your 2026 returns.
Here's what changed on Form 1099-SA this year!
Use the correct distribution code
Enter the appropriate code in Box 3 to identify the type of distribution, such as a normal distribution, excess contributions, disability, or a death-related distribution.
Identify the account type
Select the correct account type in Box 5: HSA, Archer MSA, or Medicare Advantage MSA.
File a separate return for each plan type
The IRS requires a separate Form 1099-SA for each plan type. Provide a recipient statement for each reportable distribution as required.
Check the latest IRS instructions
Review the applicable Form 1099-SA instructions and general information-return requirements before filing for Tax Year 2026.
Important Dates
2026 Form 1099-SA Filing Deadlines
Keep your distribution reporting on schedule.
FEBRUARY 2027
MONDAY
1
Filing Deadline
Recipient Copies
February 1, 2027
Furnish Form 1099-SA copies to recipients by the applicable deadline.
Electronic filing
March 31, 2027
File Form 1099-SA with the IRS by the applicable deadline.
When a due date falls on a weekend or legal holiday, the deadline moves to the next business day. Confirm the date that applies to your filing method.
Explore 1099-SA deadlinesNeed an Extension to File with the IRS?
Request an extension using Form 8809. Learn where and how to file, eligibility requirements, and due dates.
Need an Extension to Furnish recipient Copies?
Use Form 15397 to request an extension of time to furnish recipient statements when permitted. The IRS must receive the request no later than the original furnishing deadline.
Filing Requirements
What information do you need?
Gather these details before preparing your returns.
Payer (Trustee or Custodian)
- Trustee or payer’s name
- Payer’s TIN, generally EIN
- Business address
- Contact information
Recipient Information
- Recipient’s legal name
- TIN (SSN or EIN)
- Mailing address
- Account number, if applicable
Distribution
- Gross distribution
- Excess contribution earnings
- Distribution code
- FMV at death
- Account type
How it Works
How to e-file Form 1099-SA
A simple prepare-to-deliver workflow for Form 1099-SA.
STEP 01
Enter or Upload
Enter payer and recipient details, or upload 1099-SA data in bulk using Excel or CSV.
STEP 02
Review & Validate
Check amounts, codes, recipient details, and TINs. Fix errors before submission.
STEP 03
E-file & Deliver
File with the IRS and deliver recipient copies through ZeroneVault or by mail.
1099-SA Filing Features
Everything you need for 1099-SA filing
Tools that simplify HSA and MSA distribution reporting.
Bulk upload
Upload many records from Excel or CSV.
Data Validation
Catch missing or likely incorrect data before filing.
TIN Matching
Reduce name and TIN mismatches.
Corrections
Submit corrected forms when information changes.
Federal filing
E-file with the IRS and track status.
ZeroneVault
Securely deliver recipient copies online.
Schedule filing
Prepare now and schedule submission where available.
Secure data handling
Review key form details and catch potential errors before submission.
Scheduled Filing
Prepare Today. Schedule Your Filing.
Prepare your Form 1099-SA returns before the deadline and schedule filing for a later date.
Prepare recipient forms ahead of deadlines.
Reduce last-minute work
Keep filing activities organized
Manage multiple filing dates
Filing Schedule
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Recipient Copies
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Recipients can securely access, download, and print their 1099-SA copies online.
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Form 1099-SA Pricing
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| Number of Forms | Price per form |
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| 1 to 25 | $2.49 |
| 26 to 50 | $1.99 |
| 51 to 100 | $1.59 |
| 101 to 250 | $1.29 |
| 251 to 500 | $1.09 |
| 501 to 1000 | $0.79 |
| 1001 and above | $0.59 |
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$1.75
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FAQs
Your Form 1099-SA questions, answered
Purpose of Form 1099-SA
Form 1099-SA is a U.S. federal tax form used to report distributions (withdrawals) from tax-advantaged medical savings accounts.
These accounts include:
- Health Savings Accounts (HSAs)
- Archer Medical Savings Accounts (Archer MSAs)
- Medicare Advantage Medical Savings Accounts (MA MSAs)
Who needs to file it:
The trustee or custodian of the HSA or MSA, such as a bank, financial institution, or insurance company, is responsible for filing Form 1099-SA with the IRS and providing a copy to the account holder.
Form 1099-SA reports money taken out (distributions) from a Health Savings Account (HSA) or Medical Savings Account (MSA), while Form 5498-SA reports money put in (contributions) to those accounts.
| Feature | Form 1099-SA (Distributions) | Form 5498-SA (Contributions) |
|---|---|---|
| Purpose | Shows withdrawals or payments made from your HSA or MSA. | Summarizes total deposits, employer/employee contributions, and rollovers made to the account. |
| Tax Filing Need Required | Required for filing taxes. You need this form to complete IRS Form 8889 and report whether your distributions were for qualified medical expenses. | Not required to file your tax return. Most users on Reddit agree that you report contributions using personal records like your W-2 (Box 12, Code W) rather than waiting for this form. It serves as an informational record. |
| Timing | Usually mailed or available by January 31. | Issued later—usually by May 31—because contributions for a tax year can be made as late as April 15. |
You can get Form 1099-SA from your HSA or MSA provider. If you need to report Form 1099-SA, TaxZerone allows you to enter the form details and e-file the form with the IRS.