Updated November 7, 2026. Quick answer: Box 1 of Form 5498-SA shows the employee’s or self-employed person’s Archer MSA contributions made in the calendar year and through April 15 of the subsequent year, for the calendar year. It is for Archer MSAs only: the trustee instructions say no HSA information is reported in box 1. The participant copy says you may be able to deduct the amount on Form 1040 or 1040-SR.
What the participant copy says
“Box 1. Shows contributions you made in the calendar year and through April 15 of the subsequent year to your Archer MSA. You may be able to deduct this amount on your Form 1040 or 1040-SR. See the Instructions for Form 1040.” The copy adds a note that applies to the next two boxes: “Note: The information in boxes 2 and 3 is provided for IRS use only.” Box 1 is therefore the contribution box meant for you, and boxes 2 and 3 are not.
What the trustee puts in it
“Enter the employee’s or self-employed person’s regular contributions to the Archer MSA made in the calendar year and through the April 15 of the subsequent year, for the calendar year.” The amount is gross: “Report gross contributions, including any excess contributions, even if the excess contributions were withdrawn.” And HSA money stays out: “No HSA information is to be reported in box 1.” If you only have an HSA, box 1 is blank. Your HSA contributions are in boxes 2 and 3.
The Archer MSA rules the participant copy spells out
“Generally, contributions you make to your Archer MSA are deductible. Employer contributions are excluded from your income and aren’t deductible by you.” And if an employer contributed, a limit applies: “If your employer makes a contribution to one of your Archer MSAs, you can’t contribute to any Archer MSA for that year.” A contribution made anyway has a name: “If you made a contribution to your Archer MSA when your employer has contributed, you can’t deduct your contribution, and you will have an excess contribution.” Employer amounts show elsewhere: “Any employer contributions made to an Archer MSA are shown on your Form W-2 in box 12 (code R)”. The form to figure the deduction is covered at Form 8853.
Box 1 on the 2025 form
The 2025 form words it with dates: “Box 1. Shows contributions you made to your Archer MSA in 2025 and through April 15, 2026, for 2025.” The Rev. December 2026 form describes the same period with “the calendar year” and “the subsequent year” in place of the years.
Edition
This page reads Form 5498-SA and the Instructions for Forms 1099-SA and 5498-SA as revised December 2026, with the 2025 form for comparison, all files irs.gov served on November 7, 2026 (sha256 in the kit data). Check the year printed on your own copy before you follow a box reference.
Common mistakes
- Looking for HSA contributions in box 1. The trustee instructions say no HSA information goes there.
- Deducting box 1 without checking whether your employer also contributed. The copy says that makes your own contribution an excess contribution.
- Attaching the form to your return. The copy says to keep it for your records.
- Expecting the amount to match only calendar-year deposits. Box 1 includes contributions made through April 15 of the next year for the calendar year.
Related: Form 5498-SA instructions, Form 8853, and Archer MSA limits 2027.
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Answer againSources
- Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/f5498sa.pdf
- Instructions for Forms 1099-SA and 5498-SA (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/i1099sa.pdf
- Form 5498-SA (2025 revision): IRS archived PDF (irs.gov)
Read from the IRS documents linked above on November 7, 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.