You can report HSA Distributions reported and not reported on a Form 1099-SA, see below for guidance.
To report Form 1099-SA:
1) Enter your return, search and select Form 1099-SA Input Page
2) Complete the Form 1099-SA Input Page as shown on the form(s) you received
To report HSA Distributions (no Form 1099-SA):
1) Enter your return, search and select HSA Distributions Page
2) Complete the HSA Distributions Page
You may complete the applicable entries:
- Taxpayer's HSA Distributions Not Reported on Form 1099-SA
- Amount of Taxpayer's HSA Distribution Rolled Over
- Taxpayer's Exceptions to the Additional 20% Tax
- Unreimbursed Qualified Medical Expenses
MFJ filers will also have entry fields for Spouse (not shown)