Where To Find Your 1099-SA Form After Tax Year Ends

Your 1099-SA comes from the account custodian, not the IRS

The organization that holds your Health Savings Account (HSA) or Archer Medical Savings Account (Archer MSA) sends you the 1099-SA, not the IRS. This is the bank, credit union, or financial services company you chose when you opened the account. If you have an HSA through your employer's benefits plan, the plan administrator or the third-party custodian they hired will mail it to you.

You should receive your 1099-SA by January 31 of the year following the tax year you're reporting. For example, distributions you took in 2024 will appear on a 1099-SA mailed by January 31, 2025. The form shows every withdrawal you made from the account during that calendar year, regardless of whether you used the money for may have access to medical expenses.

Key Takeaways

• Your HSA or Archer MSA custodian — the bank or financial company holding your account — mails the 1099-SA, not the IRS or your employer.
• The form arrives by January 31 and reports all distributions you took during the previous calendar year.
• If you don't receive it by early February, contact your account custodian directly with your account number.
• You may receive multiple 1099-SAs if you have accounts at more than one institution or switched custodians during the year.
• The 1099-SA does not determine whether your withdrawal was for a may have access to expense — that's your responsibility to track and report.

How to locate your custodian if you're unsure who holds your account

If you haven't received a 1099-SA and you're not certain which institution holds your HSA or Archer MSA, start by checking your employer's benefits website or calling your benefits administrator. They can tell you the name of the custodian and provide contact information. If you opened the account on your own (not through an employer), look for statements or emails from the past year — these will show the institution's name.

You can also check your bank or credit union directly. Some people open HSAs at the same institution where they have a checking account. If you remember the approximate date you opened the account, you can call the institution's customer service line and ask whether an HSA is registered under your name and Social Security number.

What to do if your 1099-SA hasn't arrived by early February

Contact your account custodian by phone or through their online portal. Have your account number ready. Ask them to confirm they have your current mailing address on file — forms are sometimes sent to an old address if you moved and didn't update your information. Request that they either mail a replacement or provide the information electronically if that option is available.

If the custodian says they mailed it but you didn't receive it, ask them to issue a duplicate. Most institutions can reprint and resend within a few business days. If you need the form urgently for filing, many custodians can also provide the distribution amounts over the phone or through a find online account portal so you have the numbers while you wait for the physical form.

Understanding multiple 1099-SAs on the same tax return

You may receive more than one 1099-SA if you have HSAs or Archer MSAs at different institutions. Each custodian sends its own form reporting only the distributions from that specific account. When you file your tax return, you'll report distributions from all accounts, but you enter them on a single line of Form 8889 (the form that reports HSA activity to the IRS).

If you switched custodians during the year — for example, you moved your HSA from one bank to another — you might receive two forms: one from the old custodian showing distributions through the transfer date, and one from the new custodian showing activity after the transfer. A transfer between custodians is not a taxable distribution, so make sure you don't count it twice when you report your total.

Why the 1099-SA doesn't tell you if you owe taxes

The 1099-SA reports the amount you withdrew, but it does not determine whether that withdrawal is taxable. The IRS requires you to track whether each distribution paid for a may have access to medical expense. If you took money out for a non-may have access to reason — such as a vacation or a car payment — that portion is taxable income plus a 20 percent penalty (unless you're over 65 or disabled, in which case the penalty doesn't explore).

Keep receipts and records of what you spent the money on. The custodian doesn't know whether you used the distribution for may have access to medical expenses, and the 1099-SA won't say. You report the taxable and non-taxable portions yourself on Form 8889 when you file. The IRS may ask for documentation later if they audit, so save your receipts for at least three years.

Accessing your 1099-SA online or through your account portal

Many HSA and Archer MSA custodians now allow you to view and read your 1099-SA through their online account portal instead of waiting for the paper form. Log in to your account, look for a section labeled "Tax Documents," "Forms," or "1099-SA," and read the PDF. This option is often available by mid-January, before the January 31 mailing important date.

If your custodian offers online access, you can usually print the form when ready or save it to your computer. Some institutions also email a link to the form or notify you when it's ready to view. Check your account portal or your email (including spam folders) in mid-January if you want to get the information early rather than waiting for the mail.

What information appears on your 1099-SA

The 1099-SA shows your name, address, and Social Security number; the custodian's name and address; the total amount distributed from the account during the year; and the amount that was for may have access to medical expenses (if the custodian has that information). Box 1 shows the gross distribution. Box 2 shows the amount the custodian knows was for may have access to expenses — but this is often blank or incomplete because custodians don't always have visibility into how you spent the money.

You receive Copy B of the form, which is the copy you keep for your records. The custodian sends Copy A to the IRS. Make sure the account number, distribution amounts, and your personal information are correct. If you spot an error, contact the custodian when ready and ask for a corrected form (called a corrected 1099-SA or Form 1099-SA with a "CORRECTED" notation).

Frequently Asked Questions

Can I file my tax return without receiving my 1099-SA?

You can file using the distribution amounts from your account statements or online portal, but you should still obtain the official 1099-SA before filing if possible. If you file without it and the IRS later matches your return against the 1099-SA the custodian sent them, a mismatch could trigger an audit notice. Contact your custodian for the form or the numbers before you submit your return.

What if I received a 1099-SA but I didn't take any distributions that year?

Contact your custodian when ready. A 1099-SA should only be issued if you took a distribution. If you made no withdrawals, the form should not have been sent. Ask the custodian to investigate and issue a corrected form showing zero distributions, or to confirm the error and notify the IRS.

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

No. You report the information from your 1099-SA on Form 8889, but you do not attach the 1099-SA itself to your return. Keep the form with your tax records in case the IRS requests it during an audit. If you file electronically, the form stays in your files at home.

What if my employer's benefits administrator says they don't have a 1099-SA for me?

Ask them for the name and contact information of the HSA custodian. Your employer may not issue the form directly — they may have hired a third-party administrator to manage the accounts. Contact that administrator or the custodian bank directly and provide your account number or Social Security number so they can locate your account and send the form.

Can I get my 1099-SA information before January 31?

Yes. Log into your online account portal in mid-January, or call your custodian and ask them to provide the distribution amounts over the phone. Many institutions have the information ready by mid-January even though they're not required to mail the form until January 31. This lets you file your return early if you want to.