Where to Find Your 1099-SA Form and What It Shows

Your 1099-SA comes from the financial institution that holds your Health Savings Account

The 1099-SA is a tax form that reports withdrawals you made from a Health Savings Account (HSA) during the tax year. Your HSA custodian — the bank, brokerage, or insurance company that manages your account — is responsible for sending it to you and filing it with the IRS. You will receive it by mail or through your account's online portal, usually by January 31st of the year following the withdrawal.

The form shows the total amount you withdrew from your HSA and the date of the withdrawal. It does not tell the IRS whether that money was used for a may have access to medical expense or not — that information is your responsibility when you file your taxes. The 1099-SA is straightforward a record that the withdrawal happened.

Key Takeaways

• Your HSA custodian sends the 1099-SA to you and files it with the IRS, typically by January 31st.
• The form reports the total amount withdrawn from your HSA but does not indicate whether the withdrawal was for a may have access to medical expense.
• You can find your 1099-SA in the mail, through your HSA provider's online account portal, or by contacting the custodian directly.
• If you do not receive your 1099-SA by early February, contact your HSA provider to request a copy or ask them to resend it.

Check your HSA provider's online account portal first

Most HSA custodians now make tax documents available through their websites or mobile apps before sending them by mail. Log in to your account and look for a section labeled "Tax Documents," "Forms," "1099," or "Year-End Statements." The exact name varies by provider — some use "read Tax Forms" or "Tax Center."

If you have not set up online access to your HSA account, now is a good time to do it. You will need your account number and Social Security number or Tax ID to register. Once you are logged in, you can usually read your 1099-SA as a PDF and print it or save it to your computer.

Look in your mail for the paper copy

If you prefer a physical copy or have not received one online, your HSA custodian will mail the 1099-SA to the address on file with your account. The IRS requires custodians to send it by January 31st, though some arrive earlier in January. Check your mailbox regularly during late January and early February.

The form will come in an envelope from your HSA provider. It may be labeled "1099-SA" on the outside, or it may be grouped with other tax documents in a larger envelope. Keep it with your other tax records until you file your return.

Contact your HSA custodian if you cannot find it

If you have not received your 1099-SA by early February, call or email your HSA provider's customer service. Have your account number ready. Ask them to confirm the mailing address on file and to resend the form if it was already mailed, or to email you a copy right away.

Some custodians will email a PDF copy when ready while you are on the phone. Others may take a few business days to process the request. If your provider says they never received a withdrawal request from you, double-check that you are looking at the correct account — some people have HSAs with multiple custodians if they changed jobs or insurance plans.

Understand what information the 1099-SA includes

The 1099-SA has several boxes that report different pieces of information. Box 1 shows the total amount withdrawn from your HSA during the year. Box 2 shows any earnings on the account that were distributed. Box 3 shows the amount that was used for may have access to medical expenses (if you reported that to your custodian). Box 4 shows the amount used for Medicare premiums, and Box 5 shows the amount used for long-term care insurance premiums.

Most people will only see a number in Box 1. The other boxes are filled in only if you reported specific uses to your custodian or if your custodian has that information from your account activity. When you file your taxes, you will use the information on this form to determine whether you owe tax on the withdrawal.

Keep your 1099-SA with your tax records

Once you have your 1099-SA, store it with your other tax documents. You do not send the form to the IRS yourself — your custodian does that — but you need it to complete your tax return accurately. If you withdrew money for non-medical expenses, you will need to report that on Form 8889 (Health Savings Account Information) and pay income tax plus a 20 percent penalty on the non-may have access to amount.

If all your withdrawals were for may have access to medical expenses, you will still report the 1099-SA information on Form 8889, but you will not owe additional tax. Keep the form for at least three years in case the IRS has questions about your HSA activity.

Frequently Asked Questions

What if I withdrew money but my custodian did not send me a 1099-SA?

Your custodian is required to send a 1099-SA for any withdrawal, even if the amount is small. Contact them and ask why one was not issued. If you made a withdrawal and received no form by mid-February, request one in writing and keep a copy of your request for your records.

Do I need the 1099-SA to file my taxes?

You need the information on the 1099-SA to complete Form 8889, which is required if you had an HSA during the year and made any withdrawals. Your tax software or preparer will ask you for the withdrawal amount, which comes from Box 1 of the 1099-SA.

Can I get a 1099-SA if I did not withdraw any money from my HSA?

No. A 1099-SA is only issued when you actually withdraw funds from the account. If your HSA sat untouched all year, your custodian will not send a 1099-SA. You may still need to report the account on your tax return depending on your situation.

What if I lost my 1099-SA?

Contact your HSA custodian and request a duplicate copy. They can email or mail you another one at no charge. You can also view your withdrawal history through your online account portal, which shows the same information as the form.