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3/19/2026 8:47:44 AM
Box 12에 Code "W"는 Employer Contribution입니다. W-2의 Box 1에서 제외된 금액(Box 3, Box 5의 금액이 많을 것임)으로 Form 5498-SA를 사용하여 Trustee가 IRS에 이미 보고($91.34)한 정보를 납세자에게 알려주는 Informational Purpose입니다. 몇가지 예외사항(Form 5498-SA의 내용을 알아야함)이 있으나 질문하신 분에게는 해당되지 않을 것으로 보입니다.
IRS Forms 5498-SA and 1099-SA are tax documents for Health Savings Accounts (HSAs) or MSAs. 5498-SA reports contributions (money going in) and is generally for informational purposes. 1099-SA reports distributions (money going out) and is required to report taxable or tax-free withdrawals. Both are used for filing your tax return.
IRS Forms 5498-SA and 1099-SA are tax documents for Health Savings Accounts (HSAs) or MSAs. 5498-SA reports contributions (money going in) and is generally for informational purposes. 1099-SA reports distributions (money going out) and is required to report taxable or tax-free withdrawals. Both are used for filing your tax return.
