No, they aren't the same. The 1099-SA reports distributions from a Health Savings Account (HSA). This information must be entered in TurboTax because any part of it that is not used for qualified medical expenses is taxable.
For 5498-SA reports contributions to your HSA. This form is for informational purposes only and you don't enter it in TurboTax.
Where do I enter Form 5498-SA?
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