HSA Education Frequently Asked Questions

An employee and spouse are covered under one family HDHP with a $6000 deductible. The employee and spouse file separately. Can the employee and spouse each take the individual maximum deduction on their separate returns?

An employee and spouse each has a separate individual HDHP with a $3,000 deductible for each plan. What is the maximum tax deduction if they file jointly or separately?

An individual is covered by a qualified HDHP with a $5,000 deductible with family coverage. The dependents under the plan are not allowable dependents for tax purposes (i.e. domestic partner's children who are claimed on ex-spouses tax return). What is the maximum contribution for the accountholder?

If an individual with an HSA-compatible health plan enrolls in Medicare in July, how much are they allowed to contribute to their HSA?

Are rollover contributions and transfers to HSAs permitted?

Are rollovers subject to the annual contribution limits?

Are there limits to how much I can contribute to my HSA?

Does an employer's contribution to an employee's HSA affect the computation of the earned income credit (EIC)?

H and W file separate taxes. H has a family plan and W has a separate individual plan. Can H contribute the family maximum and W contribute the individual maximum or is the maximum based on the family coverage?

How may spouses agree to divide the annual HSA contribution limit between themselves?

How much may be contributed to an HSA?

If a new employee is covered effective 7/1/09, what will the contribution amount be for the first year?

If both spouses are 55 and older, can both spouses make “catch-up” contributions?

If contributions are being made by both myself and my employer, how are HSA contribution limits calculated?

If one or both spouses have family coverage, how is the contribution limit computed?

In the case of network health plans which contain an in-network & out-of-network deductible what is used to determine the maximum contribution?

In what form must contributions be made to an HSA?

Is there a deadline for contributions to an HSA for a taxable year?

May a state government make an HSA contribution on behalf of eligible individuals insured under the state's comprehensive health insurance programs for high-risk individuals (state high-risk pool)?

May an individual who has not made excess HSA contributions treat a distribution from an HSA other than for qualified medical expenses as the withdrawal of excess HSA contributions?

What are the "catch-up contributions" for individuals age 55 or older?

What happens when HSA contributions exceed the maximum amount that may be deducted or excluded from gross income in a taxable year?

What is the contribution limit for an eligible individual covered by an HDHP and also by a post-deductible health reimbursement arrangement (HRA)?

When may HSA contributions be made?

Who may contribute to an HSA?