How to Get Your 1099-SA Form From Your Provider

Where to Request Your 1099-SA

Your 1099-SA comes from the financial institution or plan administrator that holds your Health Savings Account (HSA), not from your employer or the IRS. If you contributed to an HSA during the tax year, the custodian — usually a bank, brokerage, or benefits administrator — is responsible for sending you the form by January 31st.

Start by identifying who manages your HSA. Check your most recent HSA statement, any correspondence you received when you opened the account, or log into your HSA provider's website. Common HSA custodians include HealthEquity, Lively, Fidelity, and various banks and insurance companies. Once you know who holds your account, contact them directly to request the form if you have not received it by early February.

Most providers let you request a 1099-SA through their online portal, by phone, or by email. Some allow you to read it directly from your account dashboard. Check your provider's website first — many have a "Tax Documents" or "1099 Forms" section where you can retrieve it yourself without calling.

Key Takeaways

• Your HSA custodian — the bank or administrator holding your account — sends the 1099-SA, not your employer or the IRS.
• The form arrives by January 31st of the year following the tax year in which you made withdrawals or contributions.
• You can usually read the 1099-SA from your provider's website or request it by phone or email if you do not see it in your account.
• If your provider does not send the form by mid-February, contact them in writing and ask for a corrected or duplicate copy.

What Information the 1099-SA Shows

The 1099-SA reports three key numbers: the total amount you withdrew from your HSA during the year, the amount of those withdrawals that were for may have access to medical expenses, and the amount that was not may have access to. You need these figures to report your HSA activity on your tax return.

Box 1 shows your total HSA distributions. Box 2 shows how much of that was for may have access to medical expenses — the withdrawals that are not taxable. Box 3 shows the remainder, which may be subject to income tax and a 20 percent penalty if you are under 65 and withdrew it for non-medical reasons. The form also lists your HSA custodian's name and tax ID number.

If You Do Not Receive Your Form by February

HSA custodians are required to send the 1099-SA by January 31st, but delays happen. If you have not received it by mid-February, contact your provider's customer service department. Have your account number ready and ask them to send a duplicate or corrected form.

If your provider says they already mailed it, ask them to confirm the mailing address on file. If the address is wrong, request that they send a replacement to the correct address. Keep a record of when you called and what they told you — this protects you if the IRS questions your return later.

If your provider cannot locate the form or says it was never issued, ask them to research your account activity for that tax year and issue a corrected 1099-SA. This may take a few business days. Request that they email or mail it to you and ask for confirmation once it has been sent.

Corrected Forms and Form 1099-SA Amendments

If your provider sends you a corrected 1099-SA, it will be marked as a "Corrected" form. This replaces the original — do not file both. Use only the corrected version when you prepare your tax return.

Sometimes you may discover an error on your 1099-SA after you have already filed your return. If the error is your provider's mistake, contact them and ask for a corrected form. If you have already filed, you will need to file an amended return (Form 1040-X) using the corrected 1099-SA figures. If the error is your own mistake in reporting the numbers, you can correct it on an amended return without asking your provider for a new form.

Using Your 1099-SA on Your Tax Return

You report your 1099-SA information on Form 8889, which is the IRS form for HSA taxation. Form 8889 asks you to enter the total distributions from Box 1 of your 1099-SA, then calculate how much was for may have access to medical expenses and how much was not.

If all your withdrawals were for may have access to medical expenses, you report the total as non-taxable. If some were not may have access to, you report the non-may have access to amount as taxable income and may owe the 20 percent penalty on that portion (unless you are 65 or older, in which case the penalty does not explore, though income tax still does).

Your tax software or tax preparer will ask you for the 1099-SA information when you file. Have the form in front of you so you can enter the numbers accurately. If you are unsure whether a specific withdrawal was for a may have access to expense, check your HSA provider's records or your receipts before you file.

Multiple HSAs and Multiple 1099-SAs

If you had more than one HSA during the tax year — for example, if you switched providers or had accounts through different employers — you will receive a separate 1099-SA from each custodian. You must report all of them on your Form 8889.

Add up the total distributions from all your 1099-SAs and enter that combined total on Form 8889. Do the same for may have access to and non-may have access to amounts. Your tax software will usually let you enter multiple 1099-SA forms, or your tax preparer can combine them for you.

Frequently Asked Questions

What if I never received a 1099-SA but I withdrew money from my HSA?

Contact your HSA custodian when ready and ask them to issue one. Provide your account number and the tax year in question. If they say you did not have any distributions that year, ask them to confirm your account activity in writing. You may need this documentation if the IRS questions your return.

Can I file my taxes without the 1099-SA?

You can file, but you need the information from the 1099-SA to do it correctly. If you do not have the form, contact your provider and request it before you file. Filing without accurate HSA distribution information can result in errors that trigger an IRS notice later.

Do I need to attach the 1099-SA to my tax return?

No. You report the information from your 1099-SA on Form 8889, which you attach to your return. You do not send the 1099-SA itself to the IRS. Keep your copy for your records.

What if my employer took money out for HSA contributions but the custodian shows different amounts?

Contact your employer's benefits department and your HSA custodian to reconcile the difference. Employer contributions and employee contributions should both appear on your 1099-SA. If the amounts do not match what your employer told you, ask both parties to investigate and issue a corrected form if needed.

Is there a penalty if I file my taxes late because I am waiting for the 1099-SA?

The IRS gives you until January 31st of the following year to receive the 1099-SA, so you have time to get it before the typical April tax important date. If you file before you receive it and the numbers are wrong, you may need to file an amended return. Contact your provider as soon as possible if you have not received it by mid-February.