I received a 1099-SA form from the original holder of my HSA, but my employer switched banks for our HSAs in September of 2014. From the second bank, I received a 5498-SA form. I filed the 1099-SA in the return. How do I handle the second form (5498-SA) in my federal return?
"What if the amount on your W-2 doesn't match the amount on the 5498-SA form?"
They may not match if you had after tax contributions in addition to pretax employer contribution.
"Why would they be different?"
F5498-SA can include more than pretax employer contribution.