Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
gptkb:United_States
|
| gptkbp:category |
tax reporting
|
| gptkbp:filingDate |
trustee or custodian of the account
|
| gptkbp:filingDeadline |
May 31
|
| gptkbp:fiscalYear |
previous calendar year
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 5498-SA
|
| gptkbp:includes |
rollover contributions
contributions made for the year fair market value of the account recharacterized contributions |
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:publicLawNumber |
5498-SA
|
| gptkbp:recipient |
account holder
|
| gptkbp:relatedTo |
gptkb:Form_1099-SA
|
| gptkbp:reportsTo |
contributions made to HSAs, Archer MSAs, and MA MSAs
|
| gptkbp:requires |
gptkb:IRS_regulations
|
| gptkbp:usedFor |
reporting contributions to Archer MSAs
reporting contributions to Medicare Advantage MSAs reporting contributions to health savings accounts |
| gptkbp:bfsParent |
gptkb:Form_8889
|
| gptkbp:bfsLayer |
7
|