Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
gptkb:United_States
|
| gptkbp:contains |
distribution code
earnings on distribution fair market value gross distribution amount type of account |
| gptkbp:filingDeadline |
January 31
|
| gptkbp:filingMethod |
required if distribution from HSA, Archer MSA, or MA MSA
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 1099-SA
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:providesFor |
gptkb:IRS
taxpayer |
| gptkbp:recipient |
account holder
|
| gptkbp:relatedTo |
gptkb:IRS_Form_5498-SA
|
| gptkbp:usedFor |
reporting distributions from Archer MSAs
reporting distributions from HSAs reporting distributions from Medicare Advantage MSAs |
| gptkbp:usedIn |
preparation of Form 8853
preparation of Form 8889 |
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|