Who receives an HSA distribution?

If you used your HSA during the year, it typically results in a distribution.

Here are common scenarios that qualify as HSA distributions:

• The HSA distribution is paid directly to your medical care provider when an HSA card, check, or online payment is used, or
• You pay a medical expense out-of-pocket and are later reimbursed by your HSA for those costs; or
• You roll over funds from one HSA to another; or
• You receive a disbursement from the HSA due to excess contributions.

You should receive a Form 1099-SA reporting your distributions for the year.