On the 1099-SA, the "payer" is the name of the bank or financial institution that is administering your HSA.
This is generally the bank or institution that supplied you with a 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.
**Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"