Employers : Employers are required to report pre-tax contributions made by the employee through payroll deduction and/or contributions made on behalf of the employee by the employer. This is accomplished by reporting those amounts on the employee’s W-2 in Box 12 with a Code W.
Custodians: Custodial banks are required to report to the account owner the amount of distributions on a 1099-SA. Contributions are reported to the acccount owner on a 5498-SA.
Account Owners: Account owners are required to complete and file an IRS form 8889 with their 1040 annual tax return. Account owners may not file a short form return.