File 5498-SA Online

5498-SA thresholds and deadlines by tax year

The statutory date for Form 5498-SA is May 31, and both rows above read June 1 for different reasons. May 31, 2026, was a Sunday. May 31, 2027, is a Monday, but it is also Memorial Day. A deadline falling on a Saturday, Sunday, or legal holiday moves to the next business day either way.

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

What's New on Form 5498-SA for Tax Year 2026

Two things, and only one of them is on the form. On the trustee and participant blocks the address fields have been separated into individual entry boxes. Nothing you report changes, but a spreadsheet that packed a whole address into one column now maps to several.

The other is a trap in the revision numbering. For 2026 information filed in early 2027 the IRS says to use the April 2025 revision of Form 1099-SA but the December 2026 revision of Form 5498-SA. These two forms share one set of instructions and are usually filed by the same trustee, and they are on different revisions of their own paper.

No box was added or removed, and the contribution reporting itself is unchanged. For how this compares with the rest of the catalogue, see our tax year 2026 changes page.

What is Form 5498-SA?

Form 5498-SA is the contributions side of a health account. The trustee or custodian files it to report what went into an HSA, Archer MSA or Medicare Advantage MSA during the year, and what the account was worth at the end of it.

It is the mirror of Form 1099-SA, which reports what came out. A trustee running both sides of the same account files both forms, on two different deadlines.

A separate form is required for each type of plan. An account holder who has both an HSA and an Archer MSA with you gets two.

What Form 5498-SA reports

• Box 1: Archer MSA contributions made by the employee or a self-employed person.
• Box 2: total contributions made during the calendar year.
• Box 3: HSA or Archer MSA contributions made in the following year for the year being reported.
• Box 4: rollover contributions in.
• Box 5: fair market value of the account at the end of the year.
• Box 6: which kind of account it is — HSA, Archer MSA or MA MSA.

Why this form is due in June

Like the IRA version, this form cannot be finished in January. An account holder can make a prior-year HSA contribution up to the April filing deadline, which is exactly what box 3 exists to report.

So the whole thing — the filing and the statement to the account holder — runs to June 1, 2027, not to the main season. This is the form most often forgotten, because by the time it is due the filing season is four months over.

There is an option worth knowing about. A trustee may furnish the account value to the holder by the end of January instead, and where that is done and there were no reportable contributions for the year, no further statement need go to the holder. The form still has to be filed with the IRS by June 1.

Form 5498-SA box by box

Box 3 is the one that makes this form late. It reports contributions made in the following year for the year being filed, which is why the form cannot be completed in January.

The 2026 HSA and HDHP figures

These are the limits a contribution is measured against, and they are not in the form instructions — they are set separately each year. For 2026 they come from Rev. Proc. 2025‑19.

A contribution over the limit is not a filing error on your side — you report what was actually contributed. It becomes the account holder's problem on their own return, which is why an accurate box 2 and box 3 matter to them.

5498-SA or 1099-SA?

A trustee running both sides of the same account files both forms, four months apart, on two different revisions. The retirement equivalents are 5498 and 1099-R.

5498-SA Pricing

Volume pricing — each band charged at its own rate

Optional add-ons

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 5498-SA reaches the cheapest band on its own.