The IRS requires Form 1099-SA to be issued to an HSA beneficiary who took out a distribution from their health or medical savings account in the past year.
Look to the company that issued the Form 1099-SA.
As BMcCalpin noted above, look closely at the 1099-SA and you'll see that it says, "Trustee's/Payer's". The Payer's federal ID number is in the box labeled "PAYER'S TIN" (Tax Identification Number).
See this tax tips article for more information about Form 1099-SA.
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