Your 1099-SA is issued from the financial institution that handles your HSA. If it's your local bank you can contact them directly. If it's through work you should contact your HR department.
IRS Form 1099-SA is provided for by your financial institution for each HSA distribution you made in the current tax year. You will receive a separate 1099-SA for each type of distribution made during the tax year. The five distribution types are 1) normal; 2) excess contribution removal; 3) death; 4) disability; and 5) prohibited transaction. This information is used to complete IRS Form 8889.
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