As you begin to prepare your 2018 income tax information, please note the following two important notices:
1095-C Tax Forms
The IRS has granted employers an extension for distribution of 2018 Tax Form 1095-C to March 4, 2019. This form contains benefit enrollment data based on the Affordable Care Act requirements. A 1095-C is NOT needed to file your individual income tax returns due April 15, 2019. The IRS recommends that upon receipt you keep this form with your tax files.
HSA 1099-SA Tax Statements
Your Health Savings Account (HSA) 1099-SA tax statement listing any 2018 account distributions (withdrawals) is posted online at http://www.mycdh.optum.com. To access, log-in to your account, click on the "Statements & Notifications" tab. If you did not make withdrawal in 2018, there will be no 1099-SA listed for the 2018 tax year. The IRS requires all HSA account holders to submit IRS Form 8889 and, if you received one, report Form 1099-SA with your tax return.
Contact OptumBank email: mycdh@healthaccountservices.com or phone: 1-877-470-2771 with questions on accessing your HSA bank account. Be sure to include an email address in your OptumBank profile to receive HSA notifications directly from Optum.
Below is a description of the HSA tax forms that you may have available each year from OptumBank:
| FORM | TIMING | DESCRIPTION |
| 1099-SA | By January 31 | Form 1099-SA summarizes any distributions made from your HSA during the previous tax year. If no distributions were made, you will not receive a 1099-SA. |
| 5498-SA | By May 31 | Form 5498-SA summarizes any contributions into your HSA during the previous tax year*, as well as the fair market value of your account as of December 31 of the prior tax year. |
| Corrected: 1099-SA OR 5498-SA | Only As Necessary | You will receive a corrected tax form if there were any corrections or changes made to your 1099-SA or 5498-SA after the forms were initially made available to you. |
*Contributions made through April 15 may qualify as prior-year contributions if specifically designated as such. Please note: The IRS requires all HSA account holders to submit IRS Form 8889 and, if you received one, report Form 1099-SA with your tax return. Form 5498-SA should be kept with your tax records. Please consult with a qualified tax professional if you have specific questions about these forms.