If a person has a HSA and has always received a 1099SA but then didn't use it last year and only receives a 5498SA, do we have to report it?

If you did not receive any distribution from your HSA in 2024, then you will not receive a form 1099-SA (and there is nothing to enter as distributions from your HSA).

Form 5498-SA reports contributions to your HSA and does not need to be entered on your tax return.

Please read this TurboTax Help article for more information.