If she took money out of her HSA, the administrator of her account is obliged to issue a 1099SA.
I am baffled as well, they should have a 1099SA for her. I guess the next question to ask is when the medical procedures were paid for, in 2019 or 2020? Is there a statement from her HSA that would show the withdrawals? I might check any other bank accounts in case the wrong debit card was used. Ultimately, if they say there is no 1099SA you may have to go with that unless you can find evidence that money was withdrawn. Not the best solution, as you may wind up fixing it when she gets an IRS letter, but perhaps the only one.
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