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Get IRS 1099-SA 2011

Qualified medical expenses of the account holder only. If you did not use the distribution from an HSA, Archer MSA, or MA MSA to pay for qualified medical expenses, or in the case of an HSA or Archer MSA, you did not roll it over, you must include the distribution in your income (see Form 8853 or Form 8889). Also, you may owe a penalty. For more information, see the separate instructions for Form 8853 and Form 8889. Also see Pub. 969. Spouse beneficiary. If you inherited an Archer MSA or MA MSA.

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