If you are the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage MSA (MA MSA) file Form 5498-SA for each person for whom you maintained an HSA, Archer MSA, or MA MSA. A separate form is required for each type of plan. Current revision Form 5498-SA PDF Instructions for Forms 1099-SA and 5498-SA (Print version PDF) Recent developments Filing extension and other relief for Form 1040 filers PDF --29-MAR-2021 Form 5498-SA due date postponed to August 31, 2020 (Notice 2020-35) PDF -- 29-MAY-2020 Other items you may find useful All Form 5498-SA revisions About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) About Publication 542, Corporations Other current products Related items About Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA About Form 8851, Summary of Archer MSAs
