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If you look at the 5498-SA form, box number 5 gives the information about rollovers and therefore IRS will know that it was rolled over from the old to a new account. Yes, you will get a 5498-SA for the year in which HSA was rolled over from the new trustee that will show the rollover in Box 5.
Click on the link for more information. 5498-SA
‎February 7, 2022
12:48 PM