The IRS has released the 2018 Form 1099-SA, Form 5498-SA and Instructions. Form 1099-SA is used to report distributions from an HSA, Archer MSA, or Medicare Advantage MSA. Form 5498-SA is used to report HSA, Archer MSA, or Medicare Advantage MSA Information.
The only changes made were on Form 1099-SA and Form 5498-SA. On Form 1099-SA, “PAYER’S federal identification number” and “RECIPIENT’S identification number” is now “PAYER’S TIN” and “RECIPIENT’S TIN.” On Form 5498-SA, “TRUSTEE’S federal identification number” and “PARTICIPANT’S identification number” is now “TRUSTEE’S TIN” and “PARTICIPANT’S TIN.”
To view the 2018 Form 1099-SA, Form 5498-SA and Instructions, please click the links below.
