IRS Releases 2018 Form 1099-SA, Form 5498-SA and Instructions

November 2, 2017 Adam Rivera

The IRS has released the 2018 Form 1099-SA, Form 5498-SA and Instructions. Form 1099-SA is used to report distributions from an HSA, Archer MSA, or Medicare Advantage MSA. Form 5498-SA is used to report HSA, Archer MSA, or Medicare Advantage MSA Information.

The only changes made were on Form 1099-SA and Form 5498-SA. On Form 1099-SA, “PAYER’S federal identification number” and “RECIPIENT’S identification number” is now “PAYER’S TIN” and “RECIPIENT’S TIN.” On Form 5498-SA, “TRUSTEE’S federal identification number” and “PARTICIPANT’S identification number” is now “TRUSTEE’S TIN” and “PARTICIPANT’S TIN.”

To view the 2018 Form 1099-SA, Form 5498-SA and Instructions, please click the links below.

2018 Form 1099-SA

2018 Form 5498-SA

2018 Form 1099-SA and Form 5498-SA Instructions

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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