1099 Forms › Form 1099-SA Due Dates and Filing Deadlines for 2026
At a Glance
Form 1099-SA Filing Deadlines
Form 1099-SA is used to report distributions from Health Savings Accounts (HSAs), Archer MSAs, and Medicare Advantage MSAs. Like other information returns, it has specific deadlines for both recipient delivery and IRS filing.
Key Deadlines
| Requirement | Deadline |
|---|---|
| Provide Copy B to recipient | January 31 |
| File with IRS (paper) | February 28 |
| File with IRS (electronic) | March 31 |
If any deadline falls on a weekend or federal holiday, the deadline moves to the next business day.
Recipient Copy Deadline: January 31
You must provide Copy B of Form 1099-SA to account holders by January 31 following the tax year in which distributions were made. This gives recipients time to include the information on their individual tax returns.
Acceptable delivery methods include:
- First-class mail to the recipient's last known address
- Electronic delivery (with recipient consent)
- In-person delivery
IRS Filing Deadline: February 28 or March 31
The deadline for filing Form 1099-SA with the IRS depends on your filing method:
- Paper filing: February 28
- Electronic filing: March 31
Electronic filing is required for filers submitting 10 or more information returns. Even if not required, e-filing provides an extra month and faster processing.
Filing Extensions
If you cannot meet the filing deadline, you may request a 30-day extension using Form 8809. The extension request must be submitted before the original due date.
Note: Extensions to file with the IRS do not extend the deadline to provide statements to recipients. The January 31 recipient deadline cannot be extended.
Penalties for Late Filing
Failure to file Form 1099-SA by the deadline can result in penalties. The penalty amount depends on how late the form is filed:
- Filed within 30 days: Reduced penalty per form
- Filed after 30 days but by August 1: Higher penalty per form
- Filed after August 1 or not at all: Maximum penalty per form
Intentional disregard of filing requirements results in significantly higher penalties with no maximum limit.
E-File Form 1099-SA with BoomTax
E-file your Form 1099-SA with BoomTax to ensure timely filing and avoid penalties. Our platform validates your data and transmits it securely to the IRS.
Import Your Form 1099-SA Data
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
Step-By-Step Wizard
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.