Thông tin về HSA, Archer MSA hoặc Medicare Advantage MSA
Form 5498-SA is a document related to Health Savings Account (HSA), Archer Medical Savings Account (MSA), or Medicare Advantage MSA. It provides information about trustee, participant's details, contributions made in 2024 and 2025, rollover contributions, fair market value of the account, and types of accounts. Participants can deduct their contributions on their tax return. Employer contributions are shown in Form W-2 with different codes. The document does not attach to income tax return but should be kept for records.
If there were no contributions made during the year, you are not required to file Form 5498-SA with the IRS. However, you must furnish a statement of the December 31, 2023, FMV of the participant's account to the participant by January 31, 2024. If no statement is provided, the participant may be required to file Form 5498-SA with the IRS.
Box 2 of Form 5498-SA is used to report total HSA or Archer MSA contributions made during the current taxable year, including qualified HSA funding distributions received from an IRA.
Box 1 of Form 5498-SA is used to report Archer MSA contributions made by an employee or self-employed person for the current and prior year.
Form 5498-SA must be filed with the IRS by May 31 following the calendar year for which the information is being reported.
Trustees or custodians of HSAs and Archer MSAs are required to file Form 5498-SA with the IRS and furnish a statement to each participant (or beneficiary) by May 31 following the calendar year for which the information is being reported.
If you are filing Form 5498-SA for an HSA and an Archer MSA, you must report contributions for each plan type separately. Report contributions to the HSA in box 2a, and contributions to the Archer MSA in box 3.
Form 5498-SA is used to report contributions, distributions, and fair market values for Health Savings Accounts (HSAs) and Archer Medical Savings Accounts (Archer MSAs).
Yes, you may designate a unique account number for each Form 5498-SA that you file. This will help to prevent confusion when processing multiple forms.
In Box 4, you report rollover contributions received during the year. These are contributions that were made to another HSA, Archer MSA, or MA MSA and rolled over to the current plan.
Mẫu 5498-SA là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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