You are responsible for keeping records to prove eligibility for your contributions and withdrawals for eligible medical expenses. If your tax return is audited, you might be asked to provide documentation to show that you used your HSA to pay for eligible medical expenses. You should receive tax forms showing total annual contributions as well as total withdrawals from your HSA:
- Form 1099-SA notifies the IRS of withdrawals made from your HSA during the tax year.
- Form 5498-SA notifies the IRS of contributions made to your HSA during the tax year.