You didn't receive a form 1099-SA? Your HSA plan administrator should have sent you this form if you took any distributions from your HSA in 2016.
You should log onto the HSA plan administrator's website to see if you can get a copy of the 1099-SA.
The Payer is the HSA plan administrator, the bank or financial institution that sent you the debit card that you should use to pay for qualified medical expenses.
