Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

ICR 202107-1545-012 · OMB 1545-1517 · Received in OIRA

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1517 can be found here:

2025-03-31 - Extension without change of a currently approved collection

Forms and Documents

Document	Type	Status	Availability
Form 1099-SA Form 1099-SA - Distributions From an HSA, Archer MSA, or Medicare Advantage MSA	Form	Modified	Repair queued
Supporting Statement 1545-1517.docx	Supporting Statement A	Uploaded 2021-11-28	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
18577	Form 1099-SA - Distributions From an HSA, Archer MSA, or Medicare Advantage MSA	Form	Modified

ICR Details

OMB Control No: 1545-1517	ICR Reference No: 202107-1545-012
Status: Received in OIRA	Previous ICR Reference No: 201804-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 12/31/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2021
Responses	25,839	25,839
Time Burden (Hours)	3,618	3,618
Cost Burden (Dollars)	0	0

Abstract: Form 1099-SA is used to report distributions made from a health savings account (HSA), Archer medical savings account (Archer MSA), or Medicare Advantage MSA (MA MSA). The distribution may have been paid directly to a medical service provider or to the account holder. A separate return must be filed for each plan type.

Authorizing Statute(s): US Code: 26 USC 220 Name of Law: Archer MSAs

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 26604	05/14/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 73851	12/28/2021
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 1099-SA - Distributions From an HSA, Archer MSA, or Medicare Advantage MSA	1099-SA	Distributions From an HSA, Archer MSA or Medical Advantage MSA

ICR Summary of Burden

	Total Request	Previously Approved
Annual Number of Responses	25,839	25,839
Annual Time Burden (Hours)	3,618	3,618
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $97,105

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Jacqueline Gonzales 240 643-5806

Common Form ICR: No