2019 HSA Contribution Limit
For 2019, the HSA Contribution Limit figures are $3,500 (Self-only), $7,000 (Family), $1,350 (HDHP minimum deductible, self-only) and 4 more figures below.
| Item | Self-only | Family | Age 55 and over |
|---|---|---|---|
| HDHP minimum deductible | $1,350 | $2,700 | - |
| HDHP out-of-pocket maximum | $6,750 | $13,500 | - |
| Catch-up limit | - | - | +$1,000 |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2019-01-01Source: Rev. Proc. 2018-30 (IRS)Verified 2026-09-03
Catch-up limit, age 55 and overSource: Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)Verified 2026-09-03
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Self-only | $3,450 | $3,500 | +$50 (+1.4%) |
| Family | $6,900 | $7,000 | +$100 (+1.4%) |
| HDHP minimum deductible, self-only | $1,350 | $1,350 | +$0 (+0.0%) |
| HDHP minimum deductible, family | $2,700 | $2,700 | +$0 (+0.0%) |
| HDHP out-of-pocket maximum, self-only | $6,650 | $6,750 | +$100 (+1.5%) |
| HDHP out-of-pocket maximum, family | $13,300 | $13,500 | +$200 (+1.5%) |
| Catch-up limit, age 55 and over | +$1,000 | +$1,000 | +$0 (+0.0%) |
HDHP minimum deductible
HDHP out-of-pocket maximum
Catch-up limit
+$1,000$13,500
One dot per column of the table, on a scale running from the smallest of these amounts to the largest. The scale is logarithmic - each faint line is ten times the one before it, so that the amounts crowded at the low end stay far enough apart to read. The table states which dot is which.
Who it applies to
Individuals with self-only or family coverage under a high deductible health plan who contribute to a Health Savings Account
What changed this year, and why
HSA contribution limits and HDHP requirements for calendar year 2019, as published by the IRS in Rev. Proc. 2018-30
Common questions
- What are the 2019 HSA contribution limits?
- For 2019, the HSA contribution limit is $3,500 for self-only coverage and $7,000 for family coverage. In 2018, the limits were $3,450 for self-only and $6,900 for family.
- What are the 2019 HDHP minimum deductible requirements?
- For 2019, a high deductible health plan must have an annual deductible of at least $1,350 for self-only coverage or $2,700 for family coverage. These minimum deductible amounts are the same as in 2018.
- What are the 2019 HDHP out-of-pocket maximums?
- For 2019, out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) under a high deductible health plan may not exceed $6,750 for self-only coverage or $13,500 for family coverage. In 2018, the out-of-pocket maximums were $6,650 for self-only and $13,300 for family.
Who can contribute, and what counts as an HDHP
To contribute to a Health Savings Account, you must be an eligible individual. That means on the first day of a month you are covered by a high deductible health plan, you have no other disqualifying health coverage, you are not enrolled in Medicare, and you cannot be claimed as a dependent on another taxpayer's return. Each eligible spouse must open a separate HSA; joint accounts are not allowed. An HDHP is a plan with a higher-than-typical annual deductible and a cap on the total of deductible plus out-of-pocket medical expenses (copays count, premiums do not). For 2019 the HDHP must have at least a $1,350 annual deductible for self-only coverage or $2,700 for family coverage. The plan's out-of-pocket maximum for covered expenses cannot exceed $6,750 for self-only or $13,500 for family coverage. An HDHP may still offer preventive care with no deductible or a deductible below the minimum.
To be an eligible individual and qualify for an HSA, you must meet the following requirements. • You are covered under a high deductible health plan (HDHP), described later, on the first day of the month. • You have no other health coverage except what is permitted under Other health coverage, later. • You aren’t enrolled in Medicare. • You can’t be claimed as a dependent on someone else’s 2019 tax return.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The age 55 catch-up contribution
If you are an eligible individual who is age 55 or older at the end of your tax year, your HSA contribution limit is increased by $1,000. This "catch-up" amount is added on top of the regular annual limit - for 2019 the self-only limit is $3,500 and the family limit is $7,000, so a person age 55 or older can add $1,000 to either figure. The catch-up contribution ends the first month you are enrolled in Medicare. Once Medicare begins, your regular HSA contribution limit becomes zero, so any catch-up amount you would otherwise have been entitled to is also unavailable. If your Medicare enrollment is later backdated, contributions made during the retroactive coverage period are treated as excess contributions and are subject to the excise tax described elsewhere. The catch-up is per person, not per account. If both spouses are 55 or older and each is an eligible individual, each may make his or her own $1,000 catch-up contribution to a separate HSA.
Additional contribution. If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
Excess contributions and the 6% excise tax
If the total contributions to your HSA for the year exceed the applicable annual limit, the overage is an excess contribution. Excess contributions are not deductible, and any employer excess contributions that are not reported in box 1 of Form W-2 must be reported as "Other income" on your tax return. You must generally pay a 6% excise tax on excess contributions each year they remain in the account. The tax is figured on Form 5329 and reported with your return. The 6% tax applies annually until the excess is removed or absorbed by a later year's unused contribution room. You can avoid the excise tax by withdrawing the excess, plus any income earned on it, before the due date (including extensions) of your tax return for that year. The withdrawn excess is includible in income for the year it was made, but the net income withdrawn is includible in income for the year of withdrawal.
Excess contributions. You will have excess contribu- tions if the contributions to your HSA for the year are greater than the limits discussed earlier. Excess contribu- tions aren’t deductible. Excess contributions made by your employer are included in your gross income. If the excess contribution isn’t included in box 1 of Form W-2, you must report the excess as “Other income” on your tax return. Generally, you must pay a 6% excise tax on excess contributions.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The last-month rule and its testing period
Under the last-month rule for Health Savings Accounts in 2019, a taxpayer who is an eligible individual on the first day of the last month of the tax year - December 1 for most filers - is treated as having been eligible for the entire year. The taxpayer is also treated as having the same HDHP coverage for the whole year as was in place on that date, allowing a full-year contribution of $3,500 for self-only coverage or $7,000 for family coverage rather than a prorated amount. The IRS requires anyone who uses the last-month rule to remain an eligible individual through a testing period. That testing period begins with the last month of the tax year and ends on the last day of the 12th month following that month (for example, December 1, 2019, through December 31, 2020). If the taxpayer fails to remain an eligible individual during the testing period for any reason other than death or disability, the contributions that were made only because of the last-month rule must be included in income in the year the failure occurs and are also subject to an additional tax calculated on Form 8889, Part III.
Last-month rule. Under the last-month rule, if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers), you are consid- ered an eligible individual for the entire year. You are trea- ted as having the same HDHP coverage for the entire year as you had on the first day of the last month if you didn’t otherwise have coverage.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The 20% tax on non-qualified distributions
If you take a distribution from your HSA for anything other than qualified medical expenses, the amount is includible in gross income and is subject to an additional 20% tax. The taxable portion is reported on Form 8889, which is filed with your Form 1040, 1040-SR, or 1040-NR. The 20% penalty does not apply if the distribution is made after the date you become disabled, after you reach age 65, or after your death. These are the only exceptions; distributions for non-qualified expenses at any other time carry the 20% tax in addition to ordinary income tax. Because HSA funds can be used tax-free only for qualified medical expenses, non-qualified use is treated as a taxable distribution. Planning distributions carefully - especially before age 65 - avoids the additional 20% charge.
Additional tax. There is an additional 20% tax on the part of your distributions not used for qualified medical ex- penses. Figure the tax on Form 8889 and file it with your Form 1040, 1040-SR, or 1040-NR. Exceptions. There is no additional tax on distributions made after the date you are disabled, reach age 65, or die.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
You, your employer, and anyone else can all contribute to the same account
IRS Publication 969 makes clear that contributions to a Health Savings Account can come from any direction. The eligible individual may contribute from personal funds, the individual's employer may contribute (often through a cafeteria plan), and the two may contribute in the same year. In addition, a self-employed or unemployed person may contribute to his or her own HSA, and family members or any other person may make contributions on behalf of an eligible individual. All contributions must be made in cash. For 2019, the total of all contributions from every source, combined, cannot exceed the annual limit: $3,500 for self-only HDHP coverage or $7,000 for family HDHP coverage, plus any catch-up contribution allowed. The account holder is responsible for making sure the total does not exceed the limit, even when contributions come from an employer or a family member.
Any eligible individual can contribute to an HSA. For an employee’s HSA, the employee, the employee’s em- ployer, or both may contribute to the employee’s HSA in the same year. For an HSA established by a self-em- ployed (or unemployed) individual, the individual can con- tribute. Family members or any other person may also make contributions on behalf of an eligible individual.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The form that reports every contribution and claims the deduction
Every contribution into a Health Savings Account, no matter who made it, passes through Form 8889 when the account holder files his or her federal tax return. IRS Publication 969 instructs that the form must be filed along with Form 1040, 1040-SR, or 1040-NR. The filer includes all contributions made for the year, including any deposited between January 1 and the April 15 deadline that are designated for that tax year. Employer contributions and qualified HSA funding distributions from an IRA are also reported on the same form. Because the form captures every source of money entering the account, it is also where the taxpayer calculates the deduction for personal (non-employer) contributions and where any excess contributions are identified and corrected. For 2019, the limits reported are $3,500 for self-only coverage and $7,000 for family coverage.
Form 8889. Report all contributions to your HSA on Form 8889 and file it with your Form 1040, 1040-SR, or 1040-NR. You should include all contributions made for 2019, including those made from January 1, 2019, through April 15, 2020, that are designated for 2019. Con- tributions made by your employer and qualified HSA fund- ing distributions are also shown on the form.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
Money left in the account at year end is not lost
Unlike a flexible spending arrangement, a Health Savings Account has no "use it or lose it" deadline. IRS Publication 969 lists as one of the core benefits of an HSA that contributions stay in the account indefinitely until the account holder spends them on qualified medical expenses. The balance rolls over from year to year without limit. Because of this feature, an individual who contributes the full $3,500 self-only limit or the $7,000 family limit in 2019 but has little medical spending that year does not forfeit the unused amount. The money continues to sit in the account, and any interest or other earnings on the assets accumulate tax free. The account is also portable, so the balance follows the owner if he or she changes employers or leaves the workforce. This makes the HSA a long-term vehicle rather than an annual benefit that expires.
The contributions remain in your account until you use them.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
Enrolling in Medicare shuts off your contribution limit
Once a person enrolls in Medicare, he or she is no longer an eligible individual for Health Savings Account purposes, and the contribution limit drops to zero from that point forward. IRS Publication 969 states that the limit is zero beginning with the first month of Medicare enrollment, and the rule also applies to periods of retroactive Medicare coverage. If someone delayed applying for Medicare and the enrollment is later backdated, any contributions deposited during that retroactive period are treated as excess contributions, which must be withdrawn and may be subject to tax. For 2019, an eligible individual could contribute up to $3,500 for self-only HDHP coverage or $7,000 for family coverage, but any month during which the person is enrolled in Medicare counts as a month with no limit. Account holders approaching age 65 should coordinate the timing of Medicare enrollment with HSA contributions to avoid excess amounts.
Enrolled in Medicare. Beginning with the first month you are enrolled in Medicare, your contribution limit is zero. This rule applies to periods of retroactive Medicare coverage. So, if you delayed applying for Medicare and later your enrollment is backdated, any contributions to your HSA made during the period of retroactive coverage are considered excess.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2018-30 (IRS)
- Self-only
For calendar year 2019, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,500.
- Family
For calendar year 2019, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $7,000.
- HDHP minimum deductible, self-only
For calendar year 2019, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,350 for self-only coverage or $2,700 for family coverage
- HDHP minimum deductible, family
For calendar year 2019, a “high deductible health plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,350 for self-only coverage or $2,700 for family coverage
- HDHP out-of-pocket maximum, self-only
annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,750 for self-only coverage or $13,500 for family coverage.
- HDHP out-of-pocket maximum, family
annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,750 for self-only coverage or $13,500 for family coverage.
Publication 969 (2019), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
- Catch-up limit, age 55 and over
Additional contribution. If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000.