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Rev. Proc. 2004-58

• Form 1099-SA and Form 5498-SA: The Medicare Prescription Drug, Improvement, and

Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States

Modernization Act of 2003 created new Code section 223 that establishes health savings accounts (HSAs). Forms 1099-MSA and 5498-MSA have been replaced with Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare+Choice MSA, and Form 5498-SA, HSA, Archer MSA, or Medicare+Choice MSA Information .

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▸Contents — Internal Revenue Bulletin 2004-41
Internal Revenue Bulletin 2004-41

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