IRS forms

There are two tax forms you'll need to file your taxes and another form you'll need to save with your tax records. You can get copies of your most recent tax forms by logging into your account and following the links to your statements. Here is more information on each form.

IRS form 8889

File this form with your income taxes to report year-to-date contributions and distributions from your HSA.
 Download form 8889 (PDF) now  

IRS form 1099-SA

This form provides you with the total distributions that were made from your HSA. You will receive a separate 1099-SA for each type of distribution you had in that tax year. The five types of distributions are normal, excess contribution removal, death, disability and prohibited transaction. This form is available for you at the end of January. Log into your account and follow the links to "Statements" to get a copy of form 1099-SA. If you did not have distributions during the tax year, you will NOT receive a 1099. Retain a copy for your records.

Action Required: Use this form to fill out Form 8889 and retain it for your records.
 See a sample 1099-SA (PDF)
 Log in to get your 1099-SA now

IRS form 5498-SA

This form reports the contributions made to your HSA in that particular tax year. IRS Form 5498-SA is typically available around the end of February. If you contribute in 2017 for 2016 you will also get another 5498-SA form in May. Find form 5498-SA by logging into your account and following links to your statements.

No Action Required: Retain this form for your records. Consult it as needed for any tax filing needs. You do not need to attach a copy of this form with your tax return. (Report HSA contributions on Form 8889 at tax time.)
 See a sample 5498-SA (PDF)
 Log in to get your 5498-SA now  

How to read Form 5498-SA

Box number Information included
Box 2 Box 2 shows the total contributions made to your HSA during the tax year covered by the form. This includes:
  • Contributions made for the tax year covered by the form.
  • Contributions made between January 1 and April 15 of the tax year covered by the form that were designated as prior tax year contributions.
  • Transfers from your IRA to fund your HSA that were made in the tax year covered by the form.
Box 3 Box 3 reflects total contributions made in the current year that were for the tax year covered by the form.
Box 4 Box 4 includes transfers from an FSA or HRA to your HSA that were made in the tax year covered by the form.
Box 5 Box 5 shows the fair market value (balance) of your HSA at the end of the tax year covered by the form.


Please note, excess contribution returns do not lower the reported totals on your 5498-SA. They are reflected on a separate 1099-SA for the tax year they are associated with.

Additional information about the tax treatment of your HSA contributions is available at the IRS website or from your tax professional.


NEED HELP WITH TAX REPORTING?

For detailed information about tax reporting for your HSA, visit the IRS Web site or consult with your tax advisor.
 Visit irs.gov now