[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-5943":3},{"rec_id":4,"title":5,"text":6},"5943","Who receives an HSA distribution?","If you used your HSA during the year, it typically results in a distribution. \u003Cbr>\u003Cbr>\nHere are common scenarios that qualify as HSA distributions:\n\u003Cul>\n\u003Cli>The HSA distribution is paid directly to your medical care provider when an HSA card, check, or online payment is used, or\u003C/li>\n\u003Cli>You pay a medical expense out-of-pocket and are later reimbursed by your HSA for those costs; or\u003C/li>\n\u003Cli>You roll over funds from one HSA to another; or\u003C/li>\n\u003Cli>You receive a disbursement from the HSA due to excess contributions.\u003C/li>\n\u003C/ul>\nYou should receive a \u003Ci>Form 1099-SA\u003C/i> reporting your distributions for the year.",1777391587250]