TRUSTEE'S/PAYER'S name, street address, city or town, province or state, 2025

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When you use the funds from a Health Savings Account (HSA), or a medical savings account (MSA) such as an Archer MSA or Medicare MSA, the institution that administers the account must report all distributions on Form 1099-SA.
The IRS requires the following payer information on Form 1099-NEC: Payers Name (Business or Individual Name) Payers Address (Street, City, State, Country, ZIP, and Contact No) Payers TIN (EIN or SSN)
Reporting trustee fees by a trust on a Form 1099-Misc is not required. The 1099-Misc is for payment of services performed in a trade or business by people not treated as employees.
This is the bank or financial institution that probably gave you a debit card in order to pay for qualified medical expenses. The Payers name, address, city/state/zip, and telephone number are in the upper left-hand box of the 1099-SA form that you received.
A small business owner and his family also qualify for this type of health savings account. Form 1099-SA will list the financial institution or the insurance company that holds the account as a payer.
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On the left side of Form 1099-SA, you will find: The trustees or payers information, including name, address, and telephone number. All or part of the payers taxpayer identification number (TIN)
Similar to Form 5498-SA, the trustee is responsible for completing and submitting Form 1099-SA. The trustee, which could be a bank, insurance company, or an individual approved by the IRS, is the legal entity that establishes, holds, and administers the HSA or MSA.
The amount in Box 3 on your 1099-SA will appear as other income on your 1040 tax form. If you use software to file your taxes, it should populate the forms automatically. The Box 3 amount also needs to be listed in Box 15 on your Form 8889 return. Download IRS instructions for Form 1099-SA.

what is payer name on 1099 sa