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The IRS requires all Health Savings Account (HSA) account holders file IRS form 8889 with their tax return. In addition the HSA administrator is required to send all HSA account holders, and file forms 1099SA and 5498SA with the IRS each year. 1099SA's are issued in January summarizing the prior years HSA distributions (qualified or not) and 5498SA's are issued in May of each year summarizing total HSA contributions for the prior year. April 15 is the last day to contribute to an HSA for the prior year.