What are Health Savings Account (HSA) Distributions?

When you use the money in your health savings account (HSA), it's called a distribution. The amount you need to report is in Box 1 of your 1099-SA and includes everything listed below.

Examples include when you:

• Use an HSA debit card or check to pay directly for medical expenses.
• Use HSA money to reimburse yourself for medical expenses.
• Roll over HSA money into another HSA.
• Use your HSA money to pay for non-medical expenses.
• Withdraw excess contributions from your HSA (this includes earnings on the contributions).