How to Report Form 1099-SA

Form 1099-SA is used to report distributions from health savings accounts (HSA), Archer MSA accounts or Medicare Advantage MSA accounts. Distributions from health savings accounts (HSA) are the most common distribution type on Form 1099-SA.

IMPORTANT: The methods below depend upon the type of account the distribution is from. The type of account is indicated in Box 5 of Form 1099-SA.

Distributions from health savings accounts (HSA)

1. Click Add Form on the tax return toolbar. In the Enter Schedule/Form Number box, enter 8889. Double click FRM 8889 when seen in the list, and the program adds the form to the return.

2. On line 14a, enter the gross distribution from Box 1 of Form 1099-SA.

3. On line 14b, enter any amounts that were rolled over into another HSA.

4. On line 15, enter the amount of unreimbursed qualified medical expenses (this will reduce/eliminate the taxable amount and penalty for the distribution).

Distributions from Archer MSA accounts

1. Click Add Form on the tax return toolbar. In the Enter Schedule/Form Number box, type 8853. Double click FRM 8853 when seen in the list, and the program adds the form to the return.

2. On line 6a, enter the gross distribution from Box 1 of Form 1099-SA.

3. On line 6b, enter any amounts that were rolled over into another Archer MSA or HSA.

4. On line 7, enter the amount of unreimbursed qualified medical expenses (this will reduce/eliminate the taxable amount and penalty for the distribution).

Distributions from Medicare Advantage MSA accounts (MA MSA)

1. Click Add Form on the tax return toolbar. In the Enter Schedule/Form Number box, type 8853. Double click FRM 8853 when seen in the list, and the program adds the form to the return.

2. On line 10, enter the gross distribution from Box 1 of Form 1099-SA.

3. On line 11, enter the amount of unreimbursed qualified medical expenses (this will reduce/eliminate the taxable amount and penalty for the distribution).