Chapter 19 - Health Savings Account Reporting HSA Contributions for 2024 IRS Form 5498-SA is used to report contributions to HSAs. The 2024 instructions for IRS Form 5498-SA indicate that the boxes to be completed for HSAs are as shown below. Box 2 - Shows the total employer and employee/self-employed contributions made in 2024 to an HSA. Also, include any qualified HSA funding distributions (trustee-to-trustee transfers from an IRA to an HSA) received during 2024. Box 3 - Shows the total HSA contributions made in 2025 for 2024. Box 4 - Shows any rollover contributions made to the HSA from another HSA or Archer MSA received during 2024. Box 5 - Shows the fair market value of the HSA on December 31, 2024. Box 6 - The HSA box should be checked. The deadline for filing the 2024 IRS Form 5498-SA with the HSA owner and the IRS is June 2, 2025. IRA Digital Reference Manual © PMC