Form 1099-SA Distributions From an HSA, Archer MSA, or
Medicare Advantage MSA
What’s New for 2011?
Filers of Form
1099-SA must show the recipient’s complete identifying number on all copies
of the form.
Excess employer contributions (and the earnings
on them) withdrawn from employee HSAs by the employer should not be
reported as a distribution on Form 1099-SA.
What to Report on Form 1099-SA
Distributions from an HSA, Archer MSA, or Medicare Advantage
MSA.
Due Dates for Form 1099-SA
To Internal Revenue Service
Paper: February 28
E-File: March 31
To State Agency
State Filing Deadlines
To Recipient
January 31
* If date shown falls on a Saturday, Sunday or
legal holiday, the due date is the next business day.
Where To File
If your principal business, office or agency, or legal
residence in the case of an individual, is located in:
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida,
Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New
Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio,
Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia
Filing Address:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301
If your principal business, office or agency, or legal
residence in the case of an individual, is located in:
Alaska, California, Colorado, District of Columbia, Hawaii,
Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota,
Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South
Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming
Filing Address:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
International: If your legal residence
or principal place of business or principal office or agency is outside the
United States, use the Austin, TX filing address.
Where To File Federal - E-file
WinFiler http://www.winfiler.com/
Federal Filing Requirements for Form
1099-SA
Copy A - For Internal Revenue
Service Center
Copy B - For Recipient
Copy C - For Payer or State Copy
Federal E-Filing Requirements for Form
1099-SA
Any person,
including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must
file such returns electronically. The 250 or more requirement applies
separately for each type of return and separately to each type of corrected
return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed
electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed
electronically since they meet the threshold of 250.
Federal Transmittal Form Requirements for
Paper: Form 1096
E-file: None Required
IRS Specific Instructions for Form 1099-SA
IRS General Instructions for Form 1099-SA
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