Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Health Savings Accounts (HSA)

HSA Limits on Contributions

Contribution Rule Limits

While most taxpayers may not contribute the maximum amount allowed to their HSA, you may need to explain these limits to taxpayers. The amount that can be contributed to an HSA depends on the:

  • Type of HDHP coverage (self-only or family coverage)
  • Taxpayer's age
  • Date the taxpayer became an eligible individual, and
  • Date the taxpayer ceases to become an eligible individual.

If the taxpayer is an eligible individual on the first day of every month with the same coverage for the entire year, the full contribution amount is allowed.

Tax software hint.

In the software, Limitation Worksheet is at the bottom of Form 8889, page 1. You will also need the Instructions for Form 8889. To view the instructions in Taxwise Online, select help from anywhere on the form to access the help feature. In Desktop, to access the help feature, press F1 while Form 8889 is open.