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Distributions from HSA, Archer MSA, Medicare Advantage MSA

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E-file 1099-SA for distributions from a health savings account, Archer MSA or Medicare Advantage MSA made during the 2026 tax year. TaxFormHero offers bulk import from Excel, secure IRS transmission, and a filing deadline of March 31, 2027. E-filing starts from $1.99 a form with no signup fee or ongoing subscription requirements.

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E-File Deadline
March 31, 2027
Reporting Threshold
Any distribution
Who Files
Entities paying distributions from HSA/MSA accounts

1099-SA thresholds and deadlines by tax year

Payments made in General Form 1099-SA threshold E-file deadline
2026 Any distribution March 31, 2027 No change to the form
2025 Any distribution March 31, 2026
2024 and earlier Any distribution Check the deadline for that tax year Filing late or amending an older year

There is no dollar threshold on this form. Any distribution from a health savings account, Archer MSA or Medicare Advantage MSA is reportable, and the amounts above are the e-filing deadline for each year, not a minimum.

Source: IRS, Instructions for Forms 1099-SA and 5498-SA (Rev. 12/2026)

What's New on Form 1099-SA for Tax Year 2026: nothing

This is one of the few forms the 2026 season left completely alone. No new box, no renumbering, no new distribution code. The address-field split that reached most of the catalogue applies to Form 5498-SA, not to this one.

The one thing to get right is the revision. Report 2026 information on the April 2025 revision of Form 1099-SA — it is a continuous-use form, so there is no 2026 edition coming. Its companion goes the other way: Form 5498-SA moves to a December 2026 revision for the same filing season.

If your 2025 process worked, it still works. For what did change elsewhere, see our tax year 2026 changes page.

What is Form 1099-SA?

Form 1099-SA reports distributions made from the following accounts:

  • Health Savings Account (HSA)
  • Archer Medical Savings Account (Archer MSA)
  • Medicare Advantage Medical Savings Account (MA MSA)

Who needs to file Form 1099-SA?

The trustee or custodian that paid the distribution files it. There is no dollar threshold: any distribution from one of these accounts is reportable, for each account type separately.

A trustee that also received contributions to the same account files Form 5498-SA as well. Those are two forms on two deadlines, four months apart, and the account-type checkbox has to agree on both.

The account holder receives a copy and uses it to complete Form 8889 or Form 8853. Whether a distribution is taxable depends on what it was spent on, which is not something you report and not something you can be wrong about.

Nothing changed on Form 1099-SA for 2026

There is no new box, no renumbering and no new code. The six distribution codes in box 3 are the same six. If your 2025 process worked, it still works.

One thing to get right: use the April 2025 revision of Form 1099‑SA to report 2026 information. This is a continuous-use form, so there is no 2026 edition to wait for. Its companion is the other way round — Form 5498‑SA moves to a December 2026 revision for the same filing season.

The address-field split that hit most of the catalogue for 2026 applies to the 5498‑SA, not to this form.

Box 3: the distribution code

Box 3 takes one code, and it is the box that decides how the account holder is taxed. There are six.

Distribution codes for box 3 of Form 1099-SA
CodeThe distribution
1Normal distribution
2Excess contributions
3Disability
4Death distribution, other than code 6
5Prohibited transaction
6Death distribution after the year of death to a nonspouse beneficiary

Code 2 is the one that pairs with box 2. Where you are reporting excess contributions, the earnings on them go in box 2 rather than being folded into the box 1 gross.

Form 1099-SA box by box

Boxes on Form 1099-SA and what each one holds
BoxWhat it holds
1Gross distribution
2Earnings on excess contributions
3Distribution code, from the table above
4Fair market value on the date of death
5Checkbox — HSA, Archer MSA or MA MSA

Box 4 is only in play on a death distribution. Box 5 has to match the account type on the companion 5498-SA, or the two forms disagree about the same account.

1099-SA or 5498-SA?

Which health account form a transaction belongs on
The transactionFormRevision to useDue
Money coming out — any distribution1099-SAApril 2025March 31, 2027 (e-file)
Money going in — contributions, rollovers in, account value5498-SADecember 2026June 1, 2027
An IRA distribution1099-R, not the 1099-SA——

The out side is due with the main season; the in side is not due until June. See 5498-SA for the contributions half, or 1099-R for retirement distributions.

1099-SA Pricing

$1.99 per 1099-SA form No signup fee · No subscription · Volume pricing down to $0.45

Volume pricing — each band charged at its own rate

Volume band Charged at Price per form
First 150 forms 1–150 $1.99
Next 350 forms 151–500 $0.99
Next 500 forms 501–1,000 $0.60
Beyond 1,000 every form after $0.45

What 1,500 1099-SA forms actually costs

First 150 forms at $1.99 $298.50
Next 350 forms at $0.99 $346.50
Next 500 forms at $0.60 $300.00
Final 500 forms at $0.45 $225.00
Total — an average of $0.78 per form $1,170.00

Optional add-ons

State Filing $0.99 / form

Direct filing for 41+ states. CFSF states are always free.

Print & Mail $1.69 / form

USPS first-class recipient copies from a SOC 2 audited facility.

E-Delivery $0.19 / form

Encrypted PDF copies emailed to your recipients.

TIN Matching $0.49 / check

Validate name/TIN pairs before filing to avoid penalties.

Included at no extra cost

  • Direct IRS e-filing — no Form 1096 needed, it is a paper transmittal
  • Free recipient PDF copies to download and share
  • Bulk Excel/CSV import and built-in error validation
  • CFSF state filing for participating states
  • Secure storage of your filing data for 4 years

1099, 1098, W-2G, 5498 forms share this tier table. Volume tiers are counted per form type within a filing, so a large batch of 1099-SA reaches the cheapest band on its own.

Estimate Your Filing Cost

Frequently Asked Questions: Filing 1099-SA Online

Common questions about e-filing Form 1099-SA with TaxFormHero. Still stuck? Contact our support team or browse the full FAQ page.

The trustee or custodian of a health savings account, Archer MSA, or Medicare Advantage MSA files one for every distribution taken during the year. There is no dollar floor — a single $20 withdrawal is reportable.

1099-SA reports money coming out of the account during 2026. 5498-SA reports money going in, plus the year-end value, and is not due until June 1, 2027. Most custodians file both for the same account holder.

Box 3 tells the IRS why the money left the account. There are six codes: 1 normal, 2 excess contributions, 3 disability, 4 death other than code 6, 5 prohibited transaction, and 6 a death distribution after the year of death to a nonspouse beneficiary. The code drives how the account holder reports it, so it is worth getting right the first time.

Only if the money was not spent on qualified medical expenses. Qualified distributions are tax free; non-qualified ones are taxable and may carry an additional penalty. You report the distribution either way — the account holder sorts out the tax treatment on their return.

Recipient copies are due February 1, 2027. The IRS copy is due March 1, 2027 on paper and March 31, 2027 if you e-file. Because TaxFormHero files electronically you get the later IRS date, and we timestamp every submission so you have proof of filing. The February 1 date is not arbitrary: January 31, 2027 falls on a Sunday, and the IRS General Instructions for Certain Information Returns say, "If the regular due date falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, file by the next business day."

If you file 10 or more information returns of any kind in the year, the IRS requires all of them to be filed electronically. That count is aggregated across every form type you file — ten 1099s and one W-2 puts you over the line. TaxFormHero is an IRS-authorized e-filing platform, so filing here satisfies the mandate.

$1.99 per form at the entry tier, dropping to $0.45 per form at volume, with no signup fee and no subscription. You only pay when you transmit. State filing, print & mail, e-delivery, and TIN matching are optional add-ons priced separately.

Yes. Open the form in your dashboard, tick Corrected, fix the figures, and transmit again — we submit it to the IRS as a correction and generate a fresh recipient copy. There is no separate charge for filing a correction to a form you originally filed with us.

The IRS charges a per-form penalty that increases the longer you wait, and it rises again if the failure is judged intentional. Penalties apply separately to the IRS copy and the recipient copy, so a single late form can be charged twice. Filing electronically on time is the cheapest way to avoid all of it.

Deadline for Filing Form 1099-SA (Tax Year 2026)

Recipient copy February 1, 2027
Paper to IRS March 1, 2027
E-file to IRS March 31, 2027

Filing 10 or more information returns in aggregate means e-filing is required, so the e-file date is the one that applies to most filers.

Reviewed by Nazrul Huda, MSA, IRS PTIN Holder · last reviewed

Sources: IRS, Instructions for Forms 1099-SA and 5498-SA (Rev. 12/2026) · IRS, General Instructions for Certain Information Returns

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