2019 HSA Contribution Limit
For 2019, the HSA Contribution Limit is $3,500 (Self-only), $7,000 (Family), $1,350 (HDHP minimum deductible, self-only) and 3 more figures below.
| Item | Self-only | Family |
|---|---|---|
| HDHP minimum deductible | $1,350 | $2,700 |
| HDHP out-of-pocket maximum | $6,750 | $13,500 |
Effective 2019-01-01Source: Rev. Proc. 2018-30 (IRS)Verified 2026-09-01
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%) |
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)
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.