No 1099-Sa issued even though I had distributions in 2022 for my HSA

[general101]

Hi,

My wife had an HSA account (managed by Alight smart choice) with her employer in 2022 and quit in July 2022. 
I can see from the Account details via Alight mobile app that our contributions were $2900 for 2022 and distributions were $1160 for 2022 (this was accumulated by payments made with HSA savings debit card). However Alight does not have a 1099SA issued for me for 2022 on their website. It only has 1099-SA for previous years but none for 2022.

1) Shouldn't have a 1099-SA issued since I had distributions for 2022 from my HSA savings account?

2) Contacting the right person in Alight smart choice has been next to impossible, I have been trying for the past few days. Even though I do not have 1099-SA, can I just the report distribution amount I am seeing in the app and have it included when I file taxes? (take the other details on payer name/fed id number etc from 2021 1099-SA and report the distribution amount from 2022)

3) Since I do not see a 1099-SA from Alight, what happens even if I file my final taxes without recording the 2022 distributions of $1160?

[JulieS]

Yes, you should have a 1099-SA since you had distributions during the year. 

You can report the distributions as if you had received a 1099-SA, since you have all of the information to do so.

If you didn't report it, and at some point, the company issued the 1099-SA late, your would get an IRS letter. 

If you didn't report it and the company also never reported it, nothing would happen. This is not the best approach because you have a responsibility to file your tax return as accurately as you can. 

[general101]

Thank you for the feedback. I will use the Peyers info from 2021 (since it is still the same Alight Smart choice that administers) and the distributions from 2022 and apply it in my 2022 tax failing.