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What is the information in boxes 1, 2, and 3 on the 1099-SA form?
What is the information in boxes 1, 2, and 3 on the 1099-SA form?
Updated over a week ago

The following items are reported on a Form 1099-SA:

Box 1 – Gross distribution. This box shows the total amount distributed from the account during the tax year shown on the form.

Box 2 – Earnings on excess contributions. This box shows the earnings on any excess contributions distributed from an HSA or Archer MSA by the due date of the income tax return.

Box 3 – Distribution code:

  1. Normal Distribution

  2. Excess Contributions

  3. Disability

  4. Death

  5. Prohibited Transaction

  6. Death distributions after year of death to a non-spouse beneficiary

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