How to Get a Copy of Your 1099-SA Form

Where to request your 1099-SA

Your 1099-SA comes from the Health Savings Account (HSA) or Archer Medical Savings Account (Archer MSA) trustee or custodian — the financial institution that holds your account. This is usually a bank, insurance company, or investment firm. You do not request it from the IRS or your employer.

The trustee is required by law to send you a 1099-SA by January 31 of the year following the year you made withdrawals. If you do not receive it by early February, contact the trustee directly using the phone number or website on your account statements.

If you have moved and the trustee's records show an old address, the form may have been sent there. Update your address with the trustee as soon as possible, then ask them to remail the 1099-SA or provide it electronically.

Key Takeaways

• Your HSA or Archer MSA trustee — the bank or financial company holding your account — sends the 1099-SA, not your employer or the IRS.
• The form arrives by January 31 and reports all withdrawals you made from the account during the previous year.
• If you do not receive it by early February, call the trustee using the number on your most recent account statement.
• You need the 1099-SA to report HSA or Archer MSA withdrawals on your tax return, even if the withdrawal was for a may have access to medical expense.

What to do if your trustee will not send it

Trustees are legally required to issue a 1099-SA to every account holder who made a withdrawal during the year. If a trustee refuses or repeatedly fails to send it after you have requested it in writing, you can file a complaint with the IRS.

Use Form 13909 (available on IRS.gov) to report a trustee that is not complying with 1099-SA reporting rules. The IRS takes these complaints seriously because the form is essential for accurate tax reporting. Include your account number, the year in question, and a description of your attempts to get the form.

Getting a 1099-SA from a closed or transferred account

If you closed your HSA or Archer MSA during the year, the trustee still sends a 1099-SA for any withdrawals made before the account closed. The form will show the final distribution date.

If you transferred your account to a different trustee, the original trustee sends a 1099-SA for withdrawals made while they held the account. The new trustee sends a separate 1099-SA for any withdrawals made after the transfer. You may receive two forms for the same year if you transferred mid-year — both are correct and both should be reported on your tax return.

Reading your 1099-SA and what the boxes mean

The 1099-SA has five main boxes. Box 1 shows the total amount you withdrew from the account. Box 2 shows how much of that was for may have access to medical expenses (the trustee calculates this based on what you reported to them). Box 3 shows the amount that was not for may have access to expenses and may be taxable.

Box 4 shows any distributions that were rolled over to another HSA or Archer MSA — these are not taxable. Box 5 shows the fair market value of the account on the last day of the year, which you do not report on your tax return but may need for your records.

If Box 2 is blank or zero, the trustee is telling you they have no record of you reporting may have access to medical expenses. This does not mean your expenses were not may have access to — it means you did not provide documentation to the trustee. You still report the may have access to amount on your tax return using Form 8889, but keep receipts in case the IRS asks.

Requesting a corrected 1099-SA

If the 1099-SA contains an error — wrong withdrawal amount, wrong account number, or wrong taxpayer name — contact the trustee when ready. Ask them to issue a corrected 1099-SA, which will be marked "CORRECTED" at the top.

The trustee has until January 31 of the following year to send a corrected form. Once you receive it, use the corrected version on your tax return and discard the original. If you have already filed your return with the incorrect form, you will need to file an amended return (Form 1040-X) once you have the corrected 1099-SA.

Accessing your 1099-SA online

Many HSA and Archer MSA trustees allow you to view and read your 1099-SA through your online account portal. Log in to your account, look for a section labeled "Tax Documents," "1099 Forms," or "Year-End Statements," and read the PDF.

If your trustee offers online access but you cannot find the form, check whether it has been issued yet. Some trustees post forms in early January, while others wait until late January. If the form should be available and is not, contact customer service through the website or call the number on your account statement.

What happens if you lose your 1099-SA

If you misplace your 1099-SA after receiving it, request a duplicate from the trustee. They can usually reissue it within a few business days, either by mail or email. Keep the duplicate in a safe place with your other tax documents.

Do not file your tax return without a 1099-SA if you made HSA or Archer MSA withdrawals during the year. The IRS receives a copy of every 1099-SA issued, and filing without it creates a mismatch that can trigger an audit notice. If you cannot get a duplicate in time, contact the trustee in writing and keep that request as documentation, then file your return on time and follow up with the trustee afterward.

Frequently Asked Questions

Can my employer send me the 1099-SA instead of the trustee?

No. Your employer may have helped you set up the HSA, but the trustee — the financial institution holding the account — is responsible for issuing the 1099-SA. Your employer receives a copy for their records, but you must request yours from the trustee.

Do I need a 1099-SA if I did not withdraw anything from my HSA?

No. The trustee only sends a 1099-SA to account holders who made at least one withdrawal during the year. If your account sat untouched, you will not receive a form, and you do not report anything on your tax return for that account.

What if the 1099-SA shows a withdrawal I did not make?

Contact the trustee when ready with the date and amount shown on the form. Ask them to investigate and provide documentation of the withdrawal. If it was an error, they will issue a corrected 1099-SA. If it was a legitimate withdrawal you forgot about, keep the original form and report it on your return.

Can I get a 1099-SA for a year that has already passed?

Yes, but only if you still have access to the account or the trustee's records. Contact the trustee and request a 1099-SA for the specific year. They may charge a fee for retrieving old records. If the account has been closed for several years, the trustee may not have the information available.