Do I need to amend returns if 1099-SA was received after filing

[antzjos]

I already filed my return and the return has been processed. I received my 1099-SA after the return was filed. I have used the money from the HSA account only for qualified medical expenses. 

The W2 already had the information about the contributions from employer and myself (pretax) which I have input while filing.

Do I need to amend the return? If yes, do I need to file it now or next year?

Thank you

[ThomasM125 · Accepted solution]

Yes, you need to amend the current year return to report the use of the HSA distribution for qualifying medical expenses on Form 8889. Otherwise, the IRS will assume it was taxable and likely send a bill for additional taxes somewhere down the road. You will have to amend your 2024 tax return. You will see an option for that when you log into your TurboTax program.

[antzjos]

Thank you for the quick response. My return was processed last week. Can I amend it now or do I need to wait? If I need to wait, how long is it good to wait?

Thanks again!

[BillM223]

When was this distribution made? In tax year 2024 or 2025? That is, "I have used the money from the HSA account only for qualified medical expenses " refers to expenses made by credit card in 2024, or something else?

What is the distribution code in box 3?

This is an odd time of year to get a 1099-SA, and I want to make sure which year it belongs to.

[antzjos]

Distributions were made in 2024. I used HSA card to make the payment in 2024.

Distribution code in box 3 is "1"

In 1099-SA, there a box "For Calender Year" and it has the value of 2024.

[KeshaH]

You can amend your return now if your original return has been processed by the IRS.

[antzjos]

I filed the amendment back in March 2025. This week I received a letter from IRS acknowledging that they received my amended return and asking me to complete the form 1040-x to support the changes made with the amended return. They also suggested to provide form 1099-SA with the changes to complete the processing the amended return.

I am confused because I thought the amended return would send the 1040-X with all the information. When I downloaded the amended return, I could see 1040-X.

So are they wanting me to download a new form 1040-X, complete the form and send it or should I be sending the completed form that I downloaded while filing the amended return? 

I tried calling them and was on phone for 1.5 hours waiting to connect. Appreciate any suggestions.

Thank you.

[JotikaT2]

I suggest downloading another copy of the 1040X form that was completed when you prepared your amended return and submitting that to the IRS in accordance to the directions on the IRS letter.

Please see how do I get a PDF of my return for guidance on printing the form out as well as this FAQ for more details on replying to the letter.

@antzjos 

[antzjos]

Thank you for the response. I will download the 1040-X from my filing in March and send it along with 1099-SA as per the letter.