Individuals who make Health Savings Account (HSA) contributions, including employer contributions, will receive Form 5498-SA from their financial institution or HSA trustee and Form 1099-SA will be issued if an HSA distribution was made. All individuals who have an HSA must file Form 8889 as an attachment to their Form 1040 for any year in which they make or receive HSA contributions or for any year in which they receive an HSA distribution. For further information, visit
www.irs.gov/form8889 or contact your tax accountant.
