topic 1099-SA Box 4 Question in Deductions & credits

1099-SA Box 4 Question

dabeach — Tue, 10 Feb 2026 11:22:52 GMT

Hello,

I received my 1099-SA in the mail recently. I received one distribution with the Distribution Code of 1. Nothing abnormal there. What I do have questions about is that I have a figure listed in the Box 4, "FMV on date of death". Does this signify that my HSA believes that I died?

If it helps to add more information, I am, infact, not dead.

Thanks

Re: 1099-SA Box 4 Question

JulieS — Sun, 18 Feb 2024 14:45:56 GMT

Yes, box 4 is only used when the original account holder has died.

If you inherited this account from someone else who died, that would explain why the FMV is provided in box 4. If that's not the case, contact your HSA company to get this corrected.

Re: 1099-SA Box 4 Question

dmertz — Sun, 18 Feb 2024 15:35:25 GMT

An amount in box 4 combined with code 1 on a 2023 Form 1099-SA implies that you inherited the HSA from your spouse who died prior to 2023 and the HSA custodian learned of your spouse's death in 2023.