5498 Forms › Form 5498-SA Due Dates and Filing Deadlines for 2026
At a Glance
Form 5498-SA Filing Deadlines
Form 5498-SA follows the standard 5498 series deadline of May 31. This later deadline accommodates HSA contributions made up to the April tax filing deadline.
Key Deadline: May 31
| Requirement | Deadline |
|---|---|
| Provide statement to participant | May 31 |
| File with IRS | May 31 |
If May 31 falls on a weekend or federal holiday, the deadline moves to the next business day.
Why the May 31 Deadline?
HSA contributions for a tax year can be made until April 15 of the following year (or the tax filing deadline if extended). The May 31 deadline gives trustees time to:
- Receive all contributions for the tax year
- Calculate year-end fair market values
- Generate accurate participant statements
E-File Form 5498-SA with BoomTax
E-file your Form 5498-SA with BoomTax to ensure timely filing and avoid penalties.
External Resources
Frequently Asked Questions About Form 5498-SA Deadlines
Similar to IRA contributions, HSA contributions for a tax year can be made until the April 15 tax filing deadline (or later with an extension). This allows individuals to maximize their contributions after knowing their exact income and tax situation for the prior year. The May 31 Form 5498-SA deadline accommodates this.
Yes, Form 5498, Form 5498-ESA, and Form 5498-SA all have the same May 31 deadline for filing with the IRS and providing statements to participants. This uniform deadline makes it easier for financial institutions that manage multiple account types.
Contributions made in the current calendar year but designated for the prior tax year are reported in Box 2 of Form 5498-SA. These contributions are included on the Form 5498-SA due May 31 following the year the contribution was actually made.
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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.