The attached files are examples of the 2009 E-File Magic Version of the 1099-SA form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

Excerpt:

Instructions for Recipient What’s new. If any of the distribution relates to your economic stimulus payment, see the instructions for Forms 1040 and 1040A. Distributions from a health savings account (HSA), Archer MSA, or Medicare Advantage (MA) MSA are reported to you on Form 1099-SA. File Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, or Form 8889, Health Savings Accounts (HSAs), with your Form 1040 to report a distribution from these accounts even if the distribution is not taxable. The payer is not required to compute the taxable amount of any distribution. An HSA or Archer MSA distribution is not taxable if you used it to pay qualified medical expenses of the account holder and family or you rolled it over. An HSA may be rolled over to another HSA; an Archer MSA may be rolled over to another Archer MSA or an HSA. An MA MSA is not taxable if you used it to pay qualified medical expenses of the account holder only. If you did not use the distribution from an HSA, Archer MSA, or MA MSA to pay for qualified medical expenses, or in the case of an HSA or Archer MSA, you did not roll it over, you must include the distribution in your income (see Form 8889 or Form 8853)....

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