Explore Different IRS Forms and Their Filing Requirements
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IRS FORMS
IRS Forms
eFile Form 1099-SA Online
File Form 1099-SA with the IRS to report distributions made from a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage Medical Savings Account (MA MSA).
What is Form 1099-SA?
Form 1099-SA is an IRS information return used to report distributions from a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage Medical Savings Account (MA MSA).
The account trustee or administrator is responsible for filing Form 1099-SA with the Internal Revenue Service and furnishing a copy to the account holder. If an individual maintains multiple types of these accounts, a separate Form 1099-SA must be filed for each one.
Who Must Report Form 1099-SA?
Form 1099-SA must be filed by any business entity that acts as the trustee or issuer of certain medical savings accounts when distributions occur during the tax year.
You are required to report Form 1099-SA if you are the trustee or administrator of any of the following account types and made distributions during the year:
Health Savings Accounts (HSAs)
Archer Medical Savings Accounts (Archer MSAs)
Medicare Advantage Medical Savings Accounts (MA MSAs)
Reporting Responsibilities
Form 1099-SA is used to report all distributions from these accounts, whether the payment was made directly to the account holder or paid to a medical service provider on the account holder’s behalf.
A separate Form 1099-SA must be filed for each account or plan from which distributions were made.
Distributions must be reported even if they are made due to:
Compliance and reporting requirements under federal law
The death of the account holder
In addition to filing with the Internal Revenue Service, trustees or issuers must also furnish a copy of Form 1099-SA to the account holder.
1099-SA IRS Deadlines
The deadline for filing Form 1099-R with the IRS is typically March 31st.
Recipient Copies: January 31st
IRS Electronic Filing Deadline: March 31st
Note: If an IRS due date falls on a weekend, or holiday, the due date will be the next business day. Exact deadlines for each year can be found on the IRS website.
Information Needed to File Form 1099-R
To accurately complete Form 1099-SA, you’ll need to collect the following payer, recipient, and distribution details.
1. Payer Information
Details about the trustee or issuer of the account:
Legal name
Mailing address
Taxpayer Identification Number (TIN)
2. Recipient Information
Information about the account holder or beneficiary:
Name
Address
TIN
Account number
3. Distribution Details
This section reports information related to distributions made during the tax year, which may include:
Total distribution amount
Earnings distributed related to excess HSA or Archer MSA contributions
Applicable distribution codes for HSAs, Archer MSAs, and Medicare Advantage MSAs
4. Fair Market Value (FMV)
Fair market value of the account on the date of death, if the distribution was made due to the account holder’s death
How to File Form 1099-SA Online with eFileMyForms
Filing your 1099-R forms online is faster, more accurate, and more affordable than traditional paper filing. Our streamlined process takes just minutes:
Step 1: Gather Your Information
Before you start, collect W-9 forms from all recipients and validate them with a TIN validation.
- Contractor’s legal name and business name (if different)
- Mailing address
- Tax Identification Number (TIN) or Social Security Number
- Total amount paid during the tax year
- Your business EIN and contact information
Step 2: Enter or Import Your Data
Choose the method that works best for your business:
- Manual entry: Perfect for businesses filing 1-10 forms
- Excel/CSV upload: Bulk import for 10-100 forms using our template
Step 3: Review and Validate
Our system automatically checks for common errors including:
- Missing or invalid TIN numbers
- Incorrect name/TIN combinations
- Address formatting issues
- Missing required information
Step 4: Submit and Deliver
Once you approve your forms:
- We e-file directly with the IRS (same business day for submissions before 5 PM ET)
- Recipient copies are printed and mailed via USPS
- You receive confirmation of IRS acceptance
- All forms stored securely for 3+ years
Frequently Asked Questions to IRS Form 1099-SA
What Is the IRS Form 1099-SA?
Form 1099-SA is an IRS information return used to report distributions from a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage Medical Savings Account (MA MSA).
The trustee or custodian of the account must file Form 1099-SA with the Internal Revenue Service and also furnish a copy to the account holder. If an individual maintains more than one type of account, a separate Form 1099-SA must be filed for each account.
Who Is Required to File Form 1099-SA?
Any business entity that acts as the trustee, custodian, or issuer of an HSA, Archer MSA, or MA MSA must file Form 1099-SA if distributions were made during the tax year.
In addition to filing with the IRS, the trustee or issuer is also responsible for providing copies of Form 1099-SA to account holders.
Form 1099-SA Filing Deadlines for the 2025 Tax Year
For the 2025 tax year, the following deadlines apply:
February 2, 2026 – Deadline to furnish Form 1099-SA to recipients
March 2, 2026 – Deadline for paper filing with the IRS
March 31, 2026 – Deadline for electronic filing with the IRS
Any business entity filing more than 10 information returns is required to file electronically.
If a due date falls on a weekend or federal holiday, the deadline moves to the next business day.
Penalties for Not Filing Form 1099-SA
Failure to file Form 1099-SA accurately and on time or failure to furnish recipient copies may result in IRS penalties. Penalty amounts generally range from $60 to $680 per form, depending on how late the filing occurs and the size of the organization.
Start Filing Your 1099-SA Forms Online Today
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