An MSA is a tax-exempt account you can set up to help pay for medical expenses. It is similar to an HSA.
Contributions you make to an MSA are generally deductible. If you made contributions to an MSA, you should receive Form 5498-SA listing your contribution information. You will know it's for an MSA because the Archer MSA box or the MA MSA box will be checked in box 6.
The IRS also requires you to report any distributions you received from your MSA during the year. If you withdrew money from your MSA, you should receive Form 1099-SA with the amount of your withdrawals. The Archer MSA box or the MA MSA box will be checked in box 5.