Tax Filing Guide: FSAs & HSAs

Understanding which forms you need—and where they come from—is essential for a smooth tax filing process.

Important Note: Rocky Mountain Reserve (RMR) is your plan administrator and does not issue tax forms. Depending on your account type, forms are issued by your employer (on your W-2) or by your HSA custodial bank.

Table of Contents

• Flexible Spending Accounts (Medical FSA & Dependent Care DCA)

• Health Savings Accounts (HSA)

• Quick Reference Table

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1. Flexible Spending Accounts (Medical FSA & Dependent Care DCA)

Dependent Care (DCA)

• Employer Reporting: Your employer must report your total DCA benefits in Box 10 of your W-2.

• Employee Responsibility: You must report the amount from Box 10 on Form 2441 when you file your tax return.

• Documentation: You will need to list the amount you actually paid for daycare. You can download a report of your payments via the RMR website or contact us to request a statement.

Health/Medical FSA

• Reporting: If your employer does not contribute to your FSA, these amounts are typically not reported on your W-2.

• Employee Responsibility: You do not need to report FSA contributions or reimbursements on your tax return.

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2. Health Savings Accounts (HSA)

HSAs involve more detailed reporting because the funds are owned by you.

• Contributions (Money into the account):

  • Form 5498-SA: Your custodial bank sends this to you to report all contributions.

  • W-2 Reporting: Employer contributions are listed in Box 12 of your W-2.

  • Employee Responsibility: You must report all contributions on Form 8889.

• Distributions (Money out of the account):

  • Form 1099-SA: Your custodial bank sends this to report any funds you withdrew for medical expenses.

  • Employee Responsibility: You must report these distributions on Form 8889.

For detailed IRS guidance on HSAs, please refer to IRS Publication 969.

Quick Reference Table

Account Type	Form You Receive	Where to File
Medical FSA	None	N/A
Dependent Care	W-2 (Box 10)	Form 2441
HSA	1099-SA & 5498-SA	Form 8889

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