A. There are primarily 4 Federal tax forms for HSAs:
- IRS Form 1099-SA: This form reflects distributions from your HSA. This form will be sent to you and the IRS in January (only if you took distributions in 2015). Use this form to fill out Form 8889 and then keep it for your records.
- IRS Form 8889: Use this form to report contributions (including those made on your behalf and employer contributions), figure your HSA deduction, report distributions, and figure amounts you must include in income and additional tax you may owe if you fail to be an eligible individual. Complete the form and file it with your income taxes. Note: You do not need to report pre-tax contributions you make via payroll deduction.
- IRS Form 5498-SA: This form reflects your total prior-year contributions, which can be made up until the federal tax-filing deadline (typically April 15). This form will be sent to you and the IRS in May. You will not need this form to file your taxes — just keep it for your records.
- W-2: Your employer supplies you with this form. Box 12W shows total contributions made to your HSA through your employer — both your own pre-tax contributions and any your employer makes on your behalf. You'll need the amount shown in Box12W to complete Form 8889.
There are many websites with a lot of common frequently asked questions related to Tax and HSA, for example, check out this page from Wells Fargo HSA.