Looking for a Form 1099-sa Templates? Download it for free!

Form 1099-Sa - Distributions From An Hsa, Archer Msa, Or Medicare Advantage Msa - 2013 Page 6

Instructions for Trustee/Payer

General and specific form instructions are provided

File Copy A of this form with the IRS by February 28, 2014.

separately. You should use the 2013 General Instructions for

If you file electronically, the due date is March 31, 2014. To file

Certain Information Returns and the 2013 Instructions for

electronically, you must have software that generates a file

Forms 1099-SA and 5498-SA to complete Form 1099-SA. A

according to the specifications in Pub. 1220, Specifications for

chart in the general instructions gives a quick guide to which

Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and

form must be filed to report a particular payment. To order

W-2G Electronically. The IRS does not provide a fill-in form

these instructions and additional forms, go to

option.

or call 1-800-TAX-FORM

Need help? If you have questions about reporting on Form

(1-800-829-3676).

1099-SA, call the information reporting customer service site

Caution: Because paper forms are scanned during

toll free at 1-866-455-7438 or 304-263-8700 (not toll free).

processing, you cannot file Forms 1096, 1097, 1098, 1099,

Persons with a hearing or speech disability with access to

3921, 3922, or 5498 that you print from the IRS website.

TTY/TDD equipment can call 304-579-4827 (not toll free). The

hours of operation are Monday through Friday from 8:30 a.m.

Due dates. Furnish Copy B of this form to the recipient by

to 4:30 p.m., Eastern time.

January 31, 2014.

Form 1099-Sa - Distributions From An Hsa, Archer Msa, Or Medicare Advantage Msa - 2013 Page 6