You get Form 1099-SA from the financial institution that holds your Health Savings Account or Medical Savings Account. That custodian, whether it’s a bank, credit union, or brokerage firm, is the party legally responsible for issuing the form for every distribution you took during the tax year. If you have more than one account, or more than one type of account, expect a separate 1099-SA from each custodian.1Internal Revenue Service. About Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
Where and When It Shows Up
Custodians must furnish Form 1099-SA by January 31 of the year after the distribution.2Internal Revenue Service. 2026 Publication 1099 When that date falls on a weekend or holiday, the deadline slides to the next business day. For 2025 distributions, January 31 landed on a Saturday, so the deadline moved to February 2, 2026.
Most custodians default to paperless delivery. That means the form appears in your online account rather than in your mailbox. Log in and look for a section labeled something like Tax Statements, Tax Documents, or e-Documents. Forms usually post in mid-to-late January.
If you never opted into electronic delivery, the custodian has to send a paper copy in the mail. Check that your mailing address on file is current well before tax season. A form sent to an old address counts as delivered from the custodian’s side, and chasing it down later can burn weeks.
A separate form is filed for each plan type. If you hold both an HSA and an Archer MSA, you’ll get two forms, even if the same institution manages both.1Internal Revenue Service. About Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
When You Won’t Get One
Form 1099-SA reports money coming out of the account. If you contributed during the year but never took a distribution, no 1099-SA is generated. Don’t mistake this for a missing document.
You’ll get a different form (5498-SA) later showing contributions and the year-end fair market value. That one has its own deadline of May 31, later than the 1099-SA because HSA contributions for the prior year can be made up to the April filing deadline.3Internal Revenue Service. Instructions for Forms 1099-SA and 5498-SA (12/2026) You don’t need the 5498-SA to file your return; it’s for your records.
If Your Form Never Arrives
If February is halfway through and nothing has posted or arrived in the mail, call the custodian first. Confirm whether the form was mailed or is available online only, verify the address and email on file, and request a duplicate. Most custodians can reissue through the portal or by mail within a few business days.
If the custodian isn’t responsive, or you still don’t have the form by the end of February, call the IRS at 800-829-1040. Have your name, address, Social Security number, and the custodian’s name and contact information ready. The IRS will contact the custodian on your behalf and request the missing document.4Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect
You still have to file on time. Use your own bank statements, withdrawal confirmations, and account history to complete Form 8889 (for an HSA) or Form 8853 (for an Archer MSA or Medicare Advantage MSA). One thing to know: Form 4852, the substitute the IRS provides for a missing W-2 or 1099-R, does not cover Form 1099-SA.5Internal Revenue Service. Form 4852, Substitute for Form W-2 or Form 1099-R File with the best records you have and keep thorough documentation in case the IRS follows up.
Checking the Form Once You Have It
When the form arrives, look at three things. Box 1 is the total distribution amount for the year. Box 3 is a single-digit code identifying the type of distribution. Box 4 is the fair market value of the account, which matters mainly in death-of-account-holder situations.
The Box 3 code matters because it determines how the distribution is taxed. Code 1 is a normal distribution, the most common code and the one attached to routine withdrawals for medical expenses. Code 2 flags returned excess contributions. Code 3 is a disability distribution, which exempts you from the 20% additional tax on non-medical withdrawals. Code 4 is a death distribution. Code 5 flags a prohibited transaction. Code 6 covers distributions to a nonspouse beneficiary in a year after the account holder died.3Internal Revenue Service. Instructions for Forms 1099-SA and 5498-SA (12/2026)
Errors in Box 1 are the most common, usually the result of a miscounted withdrawal or a transfer reported as a distribution. Errors in Box 3 are less frequent but more costly: a code 1 where code 3 belongs, for example, can cost you the disability exemption from the 20% penalty.
If something looks wrong, contact the custodian right away with supporting documentation. The custodian will issue a corrected 1099-SA with the CORRECTED checkbox marked at the top.6Internal Revenue Service. Instructions for Forms 1099-SA and 5498-SA (Rev. December 2026) Wait for that corrected form before filing if you can. If you already filed with the wrong numbers, submit an amended return on Form 1040-X once the corrected form arrives, and attach the updated Form 8889 or 8853.7Internal Revenue Service. Amended Returns and Form 1040-X
Rollovers Can Look Alarming
If you moved money between HSAs during the year, how you moved it decides whether it appears on a 1099-SA. A trustee-to-trustee transfer, where one custodian sends funds directly to another, does not generate a 1099-SA. The same goes for a transfer from an Archer MSA to an HSA.3Internal Revenue Service. Instructions for Forms 1099-SA and 5498-SA (12/2026)
A 60-day rollover is different. If you took money out of one HSA and deposited it into another within 60 days, that withdrawal still shows up as a distribution on your 1099-SA, and it can inflate the Box 1 total in a way that looks worse than it is. To keep the rollover from being taxed, report the full amount on line 14a of Form 8889 and enter the rollover amount on line 14b.8Internal Revenue Service. 2025 Instructions for Form 8889 Skip that second step and the rollover can be treated as taxable income plus a 20% penalty on money you only moved between accounts.
Where to Start If You’re Stuck
The custodian is always the first stop. It holds your account records, it issued the form, and it’s the only party that can correct it. The IRS becomes the second stop only when the custodian won’t respond. Between those two, almost every missing, late, or incorrect 1099-SA gets resolved without needing to reconstruct the year from scratch.