1099-SA MULTIPLE ACCOUNT PROCESSING WORKSHEET
Use this checklist to verify system logic for recipients holding multiple accounts.

TIN CONSOLIDATION CHECK:
[ ] System identifies all active and closed accounts linked to a single TIN.
[ ] System isolates accounts by plan type (HSA, Archer MSA, MA MSA).

DISTRIBUTION EXCLUSIONS:
[ ] Internal and external trustee-to-trustee transfers are flagged and excluded from Box 1.
[ ] Reversals of mistaken distributions (if permitted by policy) are zeroed out or excluded.
[ ] Closed account zero-out transfers are verified as non-reportable movements.

FORM GENERATION CONTROLS:
[ ] Separate 1099-SA generated for each distinct plan type.
[ ] Unique Account Number assigned and printed on every form for TINs with multiple forms.
[ ] Box 5 correctly checked matching the specific account's plan type.

FURNISHING AND DATA SECURITY:
[ ] Recipient TIN is truncated appropriately on the payee statement (Copy B).
[ ] Trustee/Payer TIN is fully visible on all copies.
[ ] Un-truncated Recipient TIN is used on the IRS filing file.

CORRECTION ROUTING:
[ ] Correction logic requires the original Account Number to override previously submitted files.
[ ] Corrected files follow the channel formatting of the original electronic or paper submission.

Reviewer Signature: __________________________  Date: _______________