Tax Filing for HSA Accounts

The IRS says that individuals must file Form 8889 if they (or someone on their behalf, including their employer) made contributions to their HSA account.  Form 8889 must also be filed if individuals take funds out of an HSA, even if they do not make a contribution to the HSA that year.

While UCAR cannot provide tax advice, we can provide some information concerning the W-2 you will receive for payroll deductions and how it applies to Form 8889.  If you need additional tax advice, please consult a qualified tax advisor or the IRS at

Please view the web page below for additional information including links to the form instructions, the form, and a sample form. 

Accessing the 1099-SA:

Log on to

Click on "Review My Coverage" tab

Click on "Health Savings Account (HSA)"

Locate the "Account Balance" heading in the gray box to the left of the screen then click on the "Health Savings Account" link

Click on "Statements"

Click on "Tax Statements", choose the year and click on "1099"

Will this event be webcast to the public by NCAR|UCAR?: 
Announcement Timing: 
February 11, 2014 to February 25, 2014