Instructions for Forms 1099-MSA and 5498-MSA - Introductory Material
In addition to these specific instructions, you should also use the 2004 General Instructions for Forms 1099, 1098, 5498, and W-2G.
Those general instructions include information about:
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Backup withholding
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Magnetic media and electronic reporting requirements
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Penalties
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Who must file (nominee/middleman)
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When and where to file
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Taxpayer identification numbers
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Statements to recipients
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Corrected and void returns
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Other general topics
You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).