Updated September 29, 2026. Quick answer: Form 1099-SA reports withdrawals from an HSA, Archer MSA or Medicare Advantage MSA. Form 1099-Q reports withdrawals from a 529 plan or Coverdell ESA. The tables below list every box with the IRS’s own heading and link to the page that explains it.
Form 8606 and Form 8889 for 2025, read line by line: Form 8889 lines 14a to 14c, Form 8889 lines 15 and 16 and Form 8889 lines 17a and 17b.
Read box by box from the IRS form text: Form 1098-T and 1098-E boxes explained, Form 1098-T box 1 and Form 1098-T box 5.
The IRS form or worksheet behind this, read line by line: Form 8889 instructions.
Form 1099-SA boxes
| Box | IRS heading | Explained on |
|---|---|---|
| Box 1 | Gross Distribution | 1099-SA Box 1 Gross Distribution: What It Includes |
| Box 2 | Earnings on Excess Contributions | 1099-SA Box 1 Gross Distribution: What It Includes |
| Box 3 | Distribution Code | 1099-SA Box 3 Distribution Codes 1 to 6 Explained |
| Box 4 | FMV on Date of Death | 1099-SA Box 4: FMV on Date of Death (Inherited HSA) |
| Box 5 | Checkbox | 1099-SA Box 1 Gross Distribution: What It Includes |
Form 1099-Q boxes
| Box | IRS heading | Explained on |
|---|---|---|
| Box 1 | Gross Distribution | 1099-Q Boxes 1, 2 and 3: Gross, Earnings and Basis |
| Box 2 | Earnings | 1099-Q Boxes 1, 2 and 3: Gross, Earnings and Basis |
| Box 3 | Basis | 1099-Q Boxes 1, 2 and 3: Gross, Earnings and Basis |
| Boxes 4a-4b | Type of Transfer | 1099-Q Box 4a and 4b: Trustee-to-Trustee Transfers |
| Box 5a-5c | Distribution Is From | 1099-Q Boxes 1, 2 and 3: Gross, Earnings and Basis |
| Box 6 | Designated Beneficiary Checkbox | 1099-Q Boxes 1, 2 and 3: Gross, Earnings and Basis |
| Box 7 | Distribution codes (optional) | 1099-Q Box 7 Distribution Codes 1 to 6 Explained |
Form 1099-QA for ABLE accounts
Form 1099-QA is the information return for distributions from an ABLE account. Each row links to the page that reads its boxes.
| Page | What it covers |
|---|---|
| Form 1099-QA Boxes 1 to 3: ABLE Distributions Explained | Form 1099-QA boxes 1 to 3 show an ABLE account’s gross distribution, the earnings part and your basis. What each box counts and how they relate. |
| Form 1099-QA Boxes 4 to 6: Transfer, Termination, Beneficiary | Form 1099-QA boxes 4, 5 and 6 are checkboxes: a program-to-program transfer, a terminated ABLE account, and a recipient who is not the beneficiary. |
Which edition these headings come from
The 1099-SA instructions read here carry the edition label Rev. December 2026 (the IRS file is dated 22-Dec-2025). The 1099-Q instructions read here are the April 2025 revision, which the IRS marks for use for tax year 2025 and later until a superseding revision is issued. The box headings in the tables are the IRS’s own wording from those instruction files. Neither instruction file carries a year-by-year history of the boxes, so this set has no history table.
The 1099-R box that people mix these up with
A withdrawal from an IRA or 401(k) is reported on Form 1099-R, not these forms. Its distribution codes are on the Form 1099-R Box 7 codes page. The IRA side of contributions is on the Form 5498 page.
Figures verified against the IRS Instructions for Forms 1099-SA and 5498-SA (Rev. December 2026), the IRS Instructions for Form 1099-Q (Rev. April 2025) and the IRS About Form 1099-SA and 1099-Q pages on September 30, 2026.
Sources
- IRS, Instructions for Forms 1099-SA and 5498-SA (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/i1099sa.pdf
- IRS, Instructions for Form 1099-Q (Rev. April 2025): https://www.irs.gov/pub/irs-pdf/i1099q.pdf
- IRS, About Form 1099-SA: https://www.irs.gov/forms-pubs/about-form-1099-sa
- IRS, About Form 1099-Q: https://www.irs.gov/forms-pubs/about-form-1099-q
Source: the IRS instructions for the filer of each form, read at irs.gov on September 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.