Form 5498-SA reports contributions made to your IRA, Health Savings Account (HSA), Archer medical savings account (MSA), or Medicare Advantage MSA (MA MSA).
Contributions you make to your Archer MSA are generally deductible. However, if your employer makes the contribution and the contribution is excluded from your income, you may not deduct the contribution. If you and your employer both contribute to your Archer MSA, you may not deduct the contribution and you may have an excess contribution.
Contributions you or someone else, than your employer, makes to your HSA are deductible. If your employer contributes to your HSA, you may not deduct it on your tax return. Your employer and you can both make contributions, in the same year, to your HSA.
Contributions to Medicare Advantage MSA are only made by the Social Security Administration. The contribution is not included in your gross income and it is not deductible.
Sample of Form 5498-SA - Click Here