instruction: in hsa-1099-sa form, what does "Gross distribution" mean?
output: In the context of the HSA-1099-SA form, "Gross distribution" refers to the total amount of money that was withdrawn from your Health Savings Account (HSA) during the tax year in question.
  
  This amount includes any funds used to pay for qualified medical expenses, as well as any non-qualified distributions or withdrawals. Non-qualified distributions are subject to income tax and may also be subject to a penalty unless you meet certain exceptions.
  
  The Gross distribution amount is reported in Box 1 of the HSA-1099-SA form. You'll need this information when you file your taxes, as you'll need to report any taxable distributions on your tax return. It's important to keep accurate records of your HSA distributions and expenses throughout the year to ensure you're properly reporting and avoiding any penalties.