2022 HSA Contribution Limit
For 2022, the HSA Contribution Limit is $3,650 (Self-only), $7,300 (Family), $1,400 (HDHP minimum deductible, self-only) and 3 more figures below.
| Item | Self-only | Family |
|---|---|---|
| HDHP minimum deductible | $1,400 | $2,800 |
| HDHP out-of-pocket maximum | $7,050 | $14,100 |
Effective 2022-01-01Source: Rev. Proc. 2021-25 (IRS)Verified 2026-09-01
Compared with 2021
| Item | 2021 | 2022 | Change |
|---|---|---|---|
| Self-only | $3,600 | $3,650 | +$50 (+1.4%) |
| Family | $7,200 | $7,300 | +$100 (+1.4%) |
| HDHP minimum deductible, self-only | $1,400 | $1,400 | +$0 (+0.0%) |
| HDHP minimum deductible, family | $2,800 | $2,800 | +$0 (+0.0%) |
| HDHP out-of-pocket maximum, self-only | $7,000 | $7,050 | +$50 (+0.7%) |
| HDHP out-of-pocket maximum, family | $14,000 | $14,100 | +$100 (+0.7%) |
Who it applies to
Individuals with self-only or family high deductible health plan coverage who contribute to or maintain a Health Savings Account in 2022.
What changed this year, and why
HSA contribution limits and HDHP deductible and out-of-pocket requirements for calendar year 2022, as published by the IRS in Revenue Procedure 2021-25.
Who can contribute, and what counts as an HDHP
For 2022, an individual may contribute to an HSA only if they are an "eligible individual" - meaning they are covered by a qualifying high deductible health plan (HDHP) on the first day of the month, have no other non-permitted health coverage, are not enrolled in Medicare, and cannot be claimed as a dependent on another taxpayer's return. An HDHP is a plan with an annual deductible higher than typical health plans and a cap on total annual deductible plus out-of-pocket expenses (excluding premiums). For 2022, an HDHP must have a minimum annual deductible of $1,400 for self-only coverage or $2,800 for family coverage, and the out-of-pocket maximum is $7,050 for self-only or $14,100 for family. The plan may also offer preventive care benefits with no deductible or a deductible below the minimum. Each eligible spouse must maintain a separate HSA; joint accounts are not permitted.
High deductible health plan (HDHP). An HDHP has: • A higher annual deductible than typical health plans, and • A maximum limit on the sum of the annual deductible and out-of-pocket medical expenses that you must pay for covered expenses. Out-of-pocket expenses include copayments and other amounts, but don’t in- clude premiums. An HDHP may provide preventive care benefits without a deductible or with a deductible less than the minimum annual deductible.
Publication 969 (2022), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The age 55 catch-up contribution
If you are an eligible individual who is at least age 55 by the end of your tax year, your HSA contribution limit is increased by an additional $1,000. For 2022, this means an individual with self-only HDHP coverage can contribute up to $4,650 ($3,650 plus $1,000). The catch-up contribution is not available for any month in which you are enrolled in Medicare; once Medicare enrollment begins, your contribution limit drops to zero. The extra $1,000 is a fixed amount, not indexed annually, and it applies only to the account holder - a spouse who is also 55 or older must have their own HSA to make their own $1,000 catch-up contribution.
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. For example, if you have self-only coverage, you can contribute up to $4,650 (the contribution limit for self-only coverage ($3,650) plus the additional contribution of $1,000).
Publication 969 (2022), 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 limit, the excess is not deductible and any employer excess is includible in gross income. On top of the income-tax hit, the IRS imposes a 6% excise tax on the excess each year it remains in the account. You can avoid the 6% tax for a given year by withdrawing the excess - and any income earned on it - before the due date (including extensions) of your tax return for that year; the withdrawn excess is then included in income for the year it was contributed, but the earnings are included in income for the year withdrawn. If you do not remove the excess, the 6% tax applies again in each subsequent year until the excess is absorbed by a later year's unused contribution room.
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 (2022), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The last-month rule and its testing period
Someone who becomes eligible partway through the year normally contributes only a share of the annual limit. The last-month rule offers a shortcut: if you are an eligible individual on the first day of the last month of your tax year - December 1 for most people - you count as eligible for the whole year, and may put in the full $3,650 for self-only coverage or $7,300 for family coverage even though you were not covered in January. The shortcut is conditional, and this is the part people miss. Use it and you must stay an eligible individual through the testing period that follows. Stop being eligible inside it - a job change onto a plan that is not an HDHP will do it - and the amount you gained by the rule becomes income, with an additional tax on top.
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. Testing period. If contributions were made to your HSA based on you being an eligible individual for the en- tire year under the last-month rule, you must remain an eli- gible individual during the testing period.
Publication 969 (2022), Health Savings Accounts and Other Tax-Favored Health Plans (IRS)
The 20% tax on non-qualified distributions
Distributions from an HSA that are not used for qualified medical expenses are subject to an additional 20% tax on top of ordinary income tax. This penalty applies to the portion of any distribution that does not pay for eligible medical costs. The tax is calculated on Form 8889 and filed with your federal income tax return. There are exceptions to this additional tax: distributions made after you become disabled, reach age 65, or die are not subject to the 20% penalty, though they may still be taxable as income if not used for qualified medical expenses. The penalty is designed to encourage HSA holders to use the funds for their intended purpose of paying medical expenses rather than treating the account as a general savings vehicle. Only distributions used exclusively for qualified medical expenses are completely tax-free.
You may have to pay an additional 20% tax on your taxable dis- tribution.
Publication 969 (2022), 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. 2021-25 (IRS)
- Self-only
For calendar year 2022, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,650.
- Family
For calendar year 2022, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $7,300.
- HDHP minimum deductible, self-only
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 $1,400 for self-only coverage
- HDHP minimum deductible, family
or $2,800 for family coverage
- HDHP out-of-pocket maximum, self-only
do not exceed $7,050 for self-only coverage
- HDHP out-of-pocket maximum, family
or $14,100 for family coverage