What is a Flexible Spending Account (FSA)?

A flexible spending account (also known as a flexible savings arrangement) is an account where the employer withholds part of the employee's salary for medical expenses. The employee then receives reimbursements for medical expenses from the employer after submitting medical expense receipts.

If you had an FSA you will not receive a 1099-SA and do not report it on your tax return since funds are already tax free.