The attached PDF file contains the IRS instructions for filing form 2009 1099SA and 2009 5498SA

Excerpt:

pecific Instructions for Form 1099-SA
File Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from an HSA, Archer MSA, or Medicare Advantage MSA (MA MSA). The distribution may have been paid directly to a medical service provider or to the account holder. A separate return must be filed for each plan type.
Transfers.    Do not report a trustee-to-trustee transfer from one Archer MSA or MA MSA to another Archer MSA or MA MSA, one Archer MSA to an HSA, or from one HSA to another HSA. For reporting purposes, contributions and rollovers do not include transfers.
HSA mistaken distributions.    If amounts were distributed during the year from an HSA because of a mistake of fact due to reasonable cause, the account beneficiary may repay the mistaken distribution no later than April 15 following the first year the account beneficiary knew or should have known the distribution was a mistake. For example, the account beneficiary reasonably, but mistakenly, believed that an expense was a qualified medical expense and was reimbursed for that expense from the HSA. The account beneficiary then repays the mistaken distribution to the HSA.
Under these circumstances, the distribution is not included in gross income, is not subject to the 10 percent additional tax, and the payment is not subject to the excise tax on excess contributions. Do not treat the repayment as a contribution on Form 5498-SA.
As the trustee or custodian, you do not have to allow TIP    beneficiaries to return a mistaken distribution to the
HSA. However, if you do allow the return of the mistaken distribution, you may rely on the account beneficiary’s statement that the distribution was in fact a mistake. See Notice 2004-50, 2004-33 I.R.B. 196, Q/A-76, available at www.irs.gov/ irb/2004-33_IRB/ar08.html. Do not report the mistaken distribution on Form 1099-SA. Correct any filed Form 1099-SA with the IRS and the account beneficiary as soon as you become aware of the error. See Corrected Returns on Paper Forms in the 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G for more information.
Death of Account Holder
Archer MSAs and MA MSAs.    If the account holder dies and the designated beneficiary is the spouse: • The spouse becomes the account holder of the Archer MSA, • An MA MSA is treated as an Archer MSA of the spouse for distribution purposes, and

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