- Long form 1040 (not 1040EZ)
- Form 8889
To complete form 8889, the account holder will use:
- Account holders will receive a From 1099-SA near the end of January showing total distributions from the account.
- Employer contributions and employee pre-tax contributions will be grouped together and shown in box 12 (code W) of the W-2.
- Account holders will also receive a Form 5498-SA in May showing total contributions to the account for the previous calendar year (including contributions made between January 1 and April 15).