IRS Deadline: February 2, 2026 Watch our video

IRS Form

1099-SA

Distributions from HSA, Archer MSA, Medicare Advantage MSA

Filing Deadline
February 02, 2026
Reporting Threshold
Any distribution
Who Files
Entities paying distributions from HSA/MSA accounts

What is Form 1099-SA?

Form 1099-SA is an IRS document used to report 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?

Entities that pay distributions from these accounts issue Form 1099-SA to recipients.

Deadline for Filing Form 1099-SA (TY 2025)

The deadline for filing Form 1099-SA is February 02, 2026.