Who is the payer on a 1099-SA form

[BMcCalpin]

On the 1099-SA, the "payer" is the name of the bank or financial institution that is administering your HSA.

Note: for most people, the payer is the institution that supplied them with the debit card to pay for medical expenses.

You are the "Recipient".

In the TurboTax interview for the HSA, on the screen entitled "OK, let's get this info from your 1099-SA", "payer" again refers to the bank or financial institution.