Instructions for Forms 1099-SA and 5498-SA - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
In addition to these specific instructions, you should also use the 2007 General Instructions for Forms 1099, 1098, 5498,
and W-2G. Those general
instructions include information about:
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Backup withholding
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Electronic reporting requirements
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Penalties
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Who must file (nominee/middleman)
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When and where to file
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Taxpayer identification numbers
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Statements to recipients
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Corrected and void returns
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Other general topics
You can get the general instructions from the IRS website at
www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
