The IRS has released Form 5498-SA for the 2023 tax year (due in 2024) along with corresponding instructions, which are combined with the instructions for Form 1099-SA. Form 5498-SA is used by trustees and custodians to report contributions to HSAs, Archer MSAs, and Medicare Advantage MSAs. Form 1099-SA is used to report distributions from these same accounts. Form 1099-SA is a “continuous use” form, which means that it is not revised annually but will only be updated as necessary. There is no significant change to the 2023 Form 5498-SA and instructions, but the instructions have updated filing and delivery deadlines.
Typically, HSA account holders report their own contributions and distributions on Form 8889, but HSA trustees and custodians should be issuing these forms to HSA holders for tax preparation purposes.

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