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                <h1 class="heading-item page-headline">HSA tax time 101</h1>
                <div class="heading-item page-subheadline"><p>HSA Tax Time 101 is a resource that provides answers to some of the most frequently asked Health Savings Account (HSA) tax questions. We organized the FAQs into three categories: Tax Documents; Contributions and Distributions; and Tax Time Reminders. Please visit&nbsp;<a class="external" href="https://www.irs.gov/" target="_blank">irs.gov</a>&nbsp;for additional information and resources, including IRS Publication 969, which explains the tax advantages and requirements of an HSA.</p>

<p><sub><em>Please note:&nbsp;HSA Bank does not provide legal or tax advice. Please contact your tax professional with any tax-related questions.</em></sub></p>
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        You can still make an HSA contribution
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        <p>You have until the tax filing deadline to make a prior-year Health Savings Account (HSA) contribution. And the more money you put into your HSA, the more you’ll reduce your taxable income.</p>

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    <button class="accordion">What tax documents will I get from HSA Bank?</button>
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        <p></p><p>You may get both a 1099-SA and 5498-SA from us.</p>

<p>&nbsp;</p>

<p><strong>1099-SA</strong><br>
<strong>IMPORTANT</strong>: You&nbsp;<strong>WON'T</strong>&nbsp;receive this form if you&nbsp;<strong>DIDN'T</strong>&nbsp;withdraw funds from your HSA in the prior year.</p>

<p>&nbsp;</p>

<p>The 1099-SA is used to report any distribution (withdrawal) of funds from your HSA during the prior year. You must report distributions from your HSA on IRS Form 8889.&nbsp;You will receive a separate 1099-SA for each type of distribution made during the tax year. The five distribution types are 1) normal; 2) excess contribution removal; 3) death; 4) disability; and 5) prohibited transaction. This information is used to complete IRS Form 8889.</p>

<p>&nbsp;</p>

<p>There’s a sample 1099-SA form from the IRS&nbsp;<a class="external" href="https://www.irs.gov/pub/irs-pdf/f1099sa.pdf" target="_blank">here</a>. The HSA Bank 1099-SA form may look slightly different, but it will contain the same information.</p>

<p>&nbsp;</p>

<p><strong>5498-SA</strong><br>
The 5498-SA form reports all contributions to your HSA for the prior year, including those contributed between Jan. 1 and the tax filing deadline of the current year. It also reports your HSA balance as of Dec. 31 of the prior year. You’ll get an email once this form is available. If you chose to get paper documents, you’ll get this form in the mail. You won’t get a 5498-SA form if you didn’t have contributions and your balance was zero dollars at the end of the year. You must report contributions from your HSA on IRS Form 8889. Get 5498-SA information in the "If I don’t have a 5498-SA, how can I get my contributions by tax year?" question below.</p>

<p>&nbsp;</p>

<p>There’s a sample 5498-SA form from the IRS&nbsp;<a class="external" href="https://www.irs.gov/pub/irs-pdf/f5498sa.pdf" target="_blank">here</a>. The HSA Bank 5498-SA form may look slightly different, but it will contain the same information.</p>

<p>&nbsp;</p>

<p>This form is informational only and doesn’t need to be filed with your income tax return.</p>

<p>&nbsp;</p>

<p>Please talk to a tax advisor if you need help.</p>
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    <button class="accordion">When will I get the 1099-SA and 5498-SA? </button>
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        <p></p><p>The&nbsp;<strong>1099-SA</strong>&nbsp;form will be available mid-to-late January on the&nbsp;<a href="https://myaccounts.hsabank.com/" target="_blank">Member Website</a>&nbsp;if you had distributions in the prior year. If you chose to get paper documents, you’ll get your 1099-SA in the mail in late January/early February.</p>

<p>&nbsp;</p>

<p><strong>IMPORTANT</strong>: You&nbsp;<strong>WON'T</strong>&nbsp;get the 1099-SA form if you&nbsp;<strong>DIDN'T</strong>&nbsp;withdraw funds from your HSA in the previous year.</p>

<p>&nbsp;</p>

<p>The&nbsp;<strong>5498-SA</strong>&nbsp;form is typically delivered the month&nbsp;<strong>after the tax filing deadline</strong>, allowing any contributions made in the current year for the prior year to be included. (If you make additional HSA contributions for the prior year after the 5498-SA is issued, you’ll get an updated 5498-SA.)</p>

<p>&nbsp;</p>

<p>You won’t get a 5498-SA form if you didn’t have contributions and your balance was zero dollars at the end of the year.</p>

<p>&nbsp;</p>

<p>Please note this form is informational only and doesn’t need to be filed with your income tax return.</p>
<p></p>
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    <button class="accordion">If I don’t have a 5498-SA, how can I get my contributions by tax year?</button>
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        <p></p><p>Log in to the&nbsp;<a href="https://myaccounts.hsabank.com/" target="_blank">Member Website</a>. Click Transaction Activity on the left menu. Then click View All. Go to the bottom of the page, and then click HSA Contributions By Tax Year.</p>

<p>&nbsp;</p>

<p>Note: You're responsible for verifying the accuracy of the applicable IRS maximum each year based upon your situation.</p>
<p></p>
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    <button class="accordion">How are my tax documents delivered?</button>
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        <p></p><p>If you’re an online banking user, your tax documents will be available to you on the&nbsp;<a href="https://myaccounts.hsabank.com/" target="_blank">Member Website</a>. If you chose to get paper tax documents, you’ll get a copy in the mail.</p>
<p></p>
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    <button class="accordion">Where can I find my tax documents on the Member Website?</button>
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        <p></p><p>Get your 1099-SA and 5498-SA forms in the Message Center or from the Resources page. You won’t get a 5498-SA form if you didn’t have contributions and your balance was zero dollars at the end of the year. Get 5498-SA information in the "If I don’t have a 5498-SA, how can I get my contributions by tax year?" question above.</p>

<p>&nbsp;</p>

<p>Related documents are also available from the IRS website here:</p>

<ul>
	<li>
	<p><a class="external" href="https://www.irs.gov/pub/irs-pdf/i1099sa.pdf" rel="noopener noreferrer" target="_blank">Instructions for IRS Forms 1099-SA and 5498-SA</a></p>
	</li>
	<li>
	<p><a class="external" href="http://www.irs.gov/pub/irs-pdf/f8889.pdf" rel="noopener noreferrer" target="_blank">IRS Form 8889</a>&nbsp;is used to report HSA contributions, distributions and your tax deductions. You will complete this form using IRS Forms 1099-SA and 5498-SA provided by HSA Bank.</p>
	</li>
	<li>
	<p><a class="external" href="http://www.irs.gov/pub/irs-pdf/i8889.pdf" rel="noopener noreferrer" target="_blank">Instructions for Form 8889</a></p>
	</li>
	<li>
	<p><a class="external" href="http://www.irs.gov/pub/irs-pdf/f8853.pdf" rel="noopener noreferrer" target="_blank">IRS Form 8853</a>&nbsp;is used to file Medical Savings Account (MSA) contributions and distributions if you currently have an MSA or have transferred your MSA to an HSA.</p>
	</li>
	<li>
	<p><a class="external" href="http://www.irs.gov/pub/irs-pdf/i8853.pdf" rel="noopener noreferrer" target="_blank">Instructions for IRS Form 8853</a></p>
	</li>
</ul>
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    <button class="accordion">Are HSA contributions taxable?</button>
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        <p></p><p>No. Payroll deferral or employer pre-tax HSA contributions (up to the applicable limit) reported on Form W-2 as non-taxable are excluded from your gross income. You can claim a tax deduction for HSA contributions (up to the applicable limit) made outside of payroll deferral, even if you don’t itemize your deductions on Form 1040.</p>
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    <button class="accordion">What are the IRS annual contribution limits?</button>
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        <p></p><p>IRS contribution limits for individual and family plans typically increase every year. Plus, individual accountholders age 55 and older can make an additional $1,000 catch-up contribution. Eligible spouses over 55 can only make catch-up contributions to his/her account. For more information, please visit our&nbsp;<a href="/Learning-Center/IRS-contribution-limits-and-guidelines.html">IRS Guidelines and Eligible Expenses page</a>.</p>
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    <button class="accordion">Is there a contribution deadline for HSAs?</button>
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        <p></p><p>Yes. Yearly contributions should be made by the federal tax filing deadline for your state. Talk to a tax advisor or visit IRS.gov for details.</p>
<p></p>
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    <button class="accordion">Does filing an individual income tax extension with the IRS impact the annual contribution deadlines?</button>
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        <p></p><p>No. Filing an individual extension has no bearing on the IRS annual contribution deadline.</p>
<p></p>
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    <button class="accordion">How are my employer’s contributions reported?</button>
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        <p></p><p>Your employer’s HSA contributions are reported on your W2 and included as part of the total account contributions listed on form 5498-SA.</p>
<p></p>
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    <button class="accordion">Are there restrictions on when I may schedule a distribution?</button>
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        <p></p><p>You may withdraw money at any time for IRS-qualified medical expenses incurred after your HSA was established.</p>
<p></p>
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    <button class="accordion">How are excess contributions corrected?</button>
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        <p></p><p>HSA contributions that exceed the IRS annual limit must be removed by the tax filing deadline or you can incur tax penalties and/or IRS fees. Excess contribution removals are reported in the year in which the removal was made, not in which the excess was made. For example, if you made excess contributions in the prior year but remove the excess this year, you’ll get a current-year 1099-SA showing the removal. Even when the excess is removed, please note that the 5498-SA will always show the contribution.</p>
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        <p></p><p>HSA eligibility ends upon enrolling in Medicare. You can still contribute the prorated IRS contribution limit until the IRS contribution deadline. Once you enroll in Medicare, you can keep the account open and continue to use funds already in the account.</p>
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        <p></p><p>While you’re not required to submit any receipts to HSA Bank for your HSA, you absolutely should save any receipts and Explanation of Benefits (EOBs) for IRS-qualified medical expenses for tax purposes. Using our online expense tracker, you can easily enter and track these expenses when you securely upload receipts and supporting documentation.</p>
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        <p></p><p>If contributions were made to your HSA based on you being eligible for the entire year under the last-month rule, you must remain eligible during the testing period. For the last-month rule, the testing period begins with the last month of your tax year and ends on the last day of the 12th month following that month. (For example: Dec. 1 of the prior year through Dec. 31 of this year.)</p>
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