Tax Forms 1099-SA and 5498-SA
Note: If you had both contributions and distributions, Forms 1099‑SA and 5498‑SA will be combined into a single document. If you had contributions only, you will receive Form 5498‑SA by itself.
Form 1099-SA (Distributions)
HRA
Your Health Reimbursement Account (HRA), also referred to as an RHRA, RRA, PRA, or RHC, is a tax‑free account. Via Benefits does not issue Form 1099‑SA for any type of HRA.
HSA
When you use funds from a Health Savings Account (HSA) or a Medical Savings Account (MSA), including a Medicare MSA, the financial institution that manages the account is required to report all distributions on Form 1099‑SA. You will receive this form directly from your HSA or MSA administrator, typically by the end of January. Via Benefits will issue a 1099‑SA only if you have an Individual HSA administered by us.
If you didn't receive any distributions from your HSA, you won't receive Form 1099-SA. The form is issued only if you withdrew money from the account.
Form 5498-SA (Contributions)
Form 5498-SA is used by financial institutions to report contributions made to an HSA. It includes details about the type of HSA, total contributions, and any rollovers made during the most recently completed tax year. The form is also filed with the IRS to help verify that contributions stay within government‑set limits. Form 5498-SA is not required when filing your taxes.
You will not receive this form if absolutely no contributions were made—this includes both your own contributions and any from your employer. If your employer contributed anything to your HSA (even if you personally did not), you will receive Form 5498-SA.
Getting the Form
Availability and Delivery
Via Benefits mails Form 1099-SA or Form 5498-SA by the end of January for the previous plan year.
A digital copy is also posted to your reimbursement account.
You will receive an email and/or text message when the form becomes available online.
Tax forms are not available in the mobile app.
There is no fee for mailed tax forms.
Contribution Deadlines and Updated Forms
HSA contributions can be made up until the federal tax filing deadline.
If you make catch‑up contributions, a revised Form 5498-SA is mailed in May, after the April filing deadline (around April 15).
Accessing the Form on the Website
Go to your reimbursement account.
Select HSA from the Accounts drop-down list.
3. Select Statements, and then Tax Documents.
Note: If you see Tax Year Combined displayed, it indicates your 1099-SA and 5498-SA forms are included in a single document.
If you have received one of these forms and have questions about it, we recommend consulting a qualified tax professional.