PaulaM
Employee Tax Expert

Deductions & credits

Distributed HSA funds will be reported on a 1099-SA to the account owner. HSA's are individually owned, but can be used to cover family medical expenses if covered under a family plan.

Assuming that your spouse had a family-plan HDHP/HSA, then your spouse will receive the 1099-SA. 

Presuming you are filing separately, then the fund distribution is not reported on your return.

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