Who is the "Payer" on the 1099-SA form? The "Participant/Recipient" or the Trustee?

[kt_52]

i have a 2016 composite substitute statement - 1900-SA and 5498-SA

[BMcCalpin · Accepted solution]

On the screen entitled "OK, let's get this info from your 1099-SA", the Payer is the HSA plan administrator.

This is generally the bank or financial institution that gave you a debit card with which to pay for qualified medical expenses.

Enter the Payer's name and address and federal identification number from the 1099-SA so that the IRA can cross-reference your 1099-SA with the copy that the IRS received from the HSA plan administrator.