HSA Contribution Limit Calculator
For 2026 the HSA limit is $4,400 for self-only coverage and $8,750 for family coverage, plus $1,000 at age 55 or older. Enter each month's plan to see your room left.
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Your HSA contribution limit, remaining room, and excess check
Your HSA Contribution Limit
$4,400.00
Room Left to Contribute
$4,400.00
For 2026, your HSA limit across 12 eligible months is $4,400.00.
Nothing has been deposited yet, so all $4,400.00 of room is left.
Change the inputs
- 2026 base limits (§ 223(b)(2)): $4,400.00 self-only, $8,750.00 family
- Line 3 chart sum (12 mo) = $52,800.00; ÷ 12 = $4,400.00
- Annual limit (Line 8, § 223(b)(8)) = $4,400.00
- Room left = max($0.00, $4,400.00 − $0.00) = $4,400.00
Amount counted for each month
Cumulative prorated limit through the year
Room left for each employer contribution
As employer contributions rise from $0.00 to $5,000.00, remaining room moves from $4,400.00 to $0.00 (with $600.00 of employer excess at $5,000.00).
| Employer contributions | Room Left to Contribute | Employer Contributions Over the Limit |
|---|---|---|
| $0 (closest to your input) | $4,400.00 | $0.00 |
| $500 | $3,900.00 | $0.00 |
| $1,000 | $3,400.00 | $0.00 |
| $1,500 | $2,900.00 | $0.00 |
| $2,000 | $2,400.00 | $0.00 |
| $3,000 | $1,400.00 | $0.00 |
| $4,400 | $0.00 | $0.00 |
| $5,000 | $0.00 | $600.00 |
Room left by employer contributions (rows) and contributions you have already made (columns).
| Employer HSA Contributions (Code W) by contributions you have already made | $0 | $1,000 | $2,000 | $3,000 |
|---|---|---|---|---|
| $0 (closest to your input) | $4,400.00 | $3,400.00 | $2,400.00 | $1,400.00 |
| $500 | $3,900.00 | $2,900.00 | $1,900.00 | $900.00 |
| $1,000 | $3,400.00 | $2,400.00 | $1,400.00 | $400.00 |
| $1,500 | $2,900.00 | $1,900.00 | $900.00 | $0.00 |
| $2,000 | $2,400.00 | $1,400.00 | $400.00 | $0.00 |
| $3,000 | $1,400.00 | $400.00 | $0.00 | $0.00 |
| $4,400 | $0.00 | $0.00 | $0.00 | $0.00 |
| $5,000 | $0.00 | $0.00 | $0.00 | $0.00 |
Room left for each amount you have contributed
As personal contributions rise from $0.00 to $6,000.00, remaining room drops from $4,400.00 to $0.00 (with $1,600.00 of excess at $6,000.00).
| Contributions you have made | Room Left to Contribute | Your Contributions Over the Limit |
|---|---|---|
| $0 (closest to your input) | $4,400.00 | $0.00 |
| $1,000 | $3,400.00 | $0.00 |
| $2,000 | $2,400.00 | $0.00 |
| $3,000 | $1,400.00 | $0.00 |
| $4,000 | $400.00 | $0.00 |
| $4,400 | $0.00 | $0.00 |
| $5,000 | $0.00 | $600.00 |
| $6,000 | $0.00 | $1,600.00 |
Month by Month (Form 8889 Line 3 Chart)
| Month | Coverage on the 1st | Amount for the month | Cumulative prorated base |
|---|---|---|---|
| January | Self-only | $4,400.00 | $366.67 |
| February | Self-only | $4,400.00 | $733.33 |
| March | Self-only | $4,400.00 | $1,100.00 |
| April | Self-only | $4,400.00 | $1,466.67 |
| May | Self-only | $4,400.00 | $1,833.33 |
| June | Self-only | $4,400.00 | $2,200.00 |
| July | Self-only | $4,400.00 | $2,566.67 |
| August | Self-only | $4,400.00 | $2,933.33 |
| September | Self-only | $4,400.00 | $3,300.00 |
| October | Self-only | $4,400.00 | $3,666.67 |
| November | Self-only | $4,400.00 | $4,033.33 |
| December | Self-only | $4,400.00 | $4,400.00 |
Across 12 eligible months in 2026, the 12 Form 8889 Line 3 chart entries sum to $52,800.00 ($4,400.00 when divided by 12), producing a monthly proration limit of $4,400.00 and a controlling limit of $4,400.00.
How it works
Your HSA limit is set by your health plan on the 1st day of each month (26 U.S.C. § 223(b)(2)). Full-year coverage gives the full cap for your tier (see [annual limits](#last-month-rule-and-testing-period)). If your plan changes mid-year, the Form 8889 Line 3 chart adds all 12 months and divides by 12. Any month on Medicare counts as $0. Pre-tax payroll HSA deposits also lower your tax in the take-home pay calculator.
If you are eligible on December 1, the last-month rule under 26 U.S.C. § 223(b)(8) can raise your limit. It lets you use the full-year limit for your December 1 coverage if that beats your 12-month average. You must then stay eligible through December 31 of next year, unless you die or become disabled. Otherwise, the contributions that only the December 1 limit allowed are taxed as income plus 10%.
At age 55 or older by year-end, your limit rises by $1,000 under 26 U.S.C. § 223(b)(3). If both spouses are eligible individuals, married spouses on family coverage share one family cap (50/50 by default on Line 6; see [married rules](#married-couples-employer-w2-and-excess-tax)). Each spouse age 55+ adds their own catch-up on Line 7 for their own HSA. Employer pay deposits (Form W-2 Box 12, code W) and IRA transfers cut your room dollar for dollar.
Form 8889 Line 3 Monthly Proration vs. the Last-Month Rule and 12-Month Testing Period
Under 26 U.S.C. § 223(b)(2), your HSA limit is figured month by month from your plan on the 1st. For 2025 (Rev. Proc. 2024-25), the base limit is $4,300 for self-only coverage and $8,550 for family coverage. The 2025 HDHP deductible floor is $1,650 / $3,300, and the out-of-pocket cap is $8,300 / $16,600. For 2026 (Rev. Proc. 2025-19), the limit is $4,400 self-only and $8,750 family (deductible floor $1,700 / $3,400; out-of-pocket cap $8,500 / $17,000). For 2027 (Rev. Proc. 2026-24), the limit is $4,500 self-only and $9,000 family (deductible floor $1,750 / $3,500; out-of-pocket cap $8,700 / $17,400). On Form 8889 Line 3, you add the 12 monthly figures and divide by 12. Joining Medicare sets your monthly limit to $0 from that first month, including backdated Part A coverage.
If you are eligible on December 1, the last-month rule under 26 U.S.C. § 223(b)(8)(A) can raise your limit. It treats you as having your December 1 coverage tier for all 12 months of the year. Line 8 directs you to take the greater of the 12-month average from Line 3 or the full December 1 figure. See the [worked examples](#example) for a mid-year switch from self-only to family coverage.
Using the December 1 full-year election starts a testing period under subsection (b)(8)(B). It runs from December 1 of the tax year through December 31 of the next year. You must remain an eligible individual (covered by an HDHP, with no disqualifying coverage, and not on Medicare) through the end of the testing period. If you lose coverage early (except by death or disability), the extra amount becomes taxable income in the federal income tax calculator. You report the income on Form 8889 Line 18 and pay a 10% additional tax on Line 21.
Married Family Coverage Division, Employer W-2 Code W, and the 6% Excess Excise Tax
Under 26 U.S.C. § 223(b)(5), a special rule applies to married couples. If both spouses are eligible individuals and either has family HDHP coverage on the 1st of a month, both are treated as having family coverage. Any separate self-only plan is ignored for that month. When both spouses have HSAs, Form 8889 Line 6 splits the family limit 50/50 by default. Spouses can also agree to any other split from 0% to 100%. By contrast, the $1,000 age 55+ catch-up under 26 U.S.C. § 223(b)(3) is never split. When both spouses are 55 or older, their combined family limit is $10,550 in 2025 ($10,750 in 2026). Each spouse must deposit their own $1,000 catch-up into an HSA in their own name.
All deposits made through an employer count as employer contributions on Form 8889 Line 9. That includes employer seed money and your own pre-tax pay deductions through a § 125 cafeteria plan. Check how pre-tax workplace plans compare in the 401(k) contribution limit calculator. Your employer reports the combined total on Form W-2 Box 12 with code W. Line 9 and any IRA funding transfer on Line 10 reduce the direct deposit you can deduct on Line 13.
If total deposits from all sources beat your Line 8 limit, the excess is not deductible. Under 26 U.S.C. § 4973(a), unwithdrawn excess deposits face a 6% excise tax each year on Form 5329 Part VII. Under 26 U.S.C. § 223(f)(3) and IRS Publication 969, you can avoid the 6% tax by pulling the excess out on time. You must withdraw the excess and any net earnings on it by your tax return due date (including extensions).
Formula
monthly amount = annual limit for that month's coverage (+ $1,000 if 55 or older and the catch-up is in the chart); 0 if not eligible chart limit = total of the 12 monthly amounts ÷ 12 December 1 full-year limit (26 U.S.C. § 223(b)(8)): limit = max(chart limit, full-year amount for December's coverage), with share and line 7 catch-up room left = max(0, limit − employer − IRA funding distribution − contributions already made) testing-period income = limit − chart limit (under 26 U.S.C. § 223(b)(8)(B)); additional tax = 10% × testing-period income
Example
In IRS Publication 969 Example 1, at age 53 you have family coverage only on December 1, 2025. The 12-month average is $8,550 ÷ 12 = $712.50. The December 1 option allows the full year's family cap, and failing the testing period makes $7,837.50 income ($8,550 − $712.50).
In IRS Publication 969 Example 2, a person has self-only coverage from January to October 2025 ($4,300 each month). They switch to family coverage on November 1 and December 1. The chart totals 10 × $4,300 + 2 × $8,550 = $60,100, and $60,100 ÷ 12 = $5,008.33. Because they had coverage on December 1, the December 1 option under subsection (b)(8)(A) lets them put in $8,550. That recapture is $8,550 − $5,008.33 = $3,541.67, and a 10% tax of $354.17 also applies.
If you turn 65 in July 2025 and join Medicare while on self-only coverage, you still get the $1,000 catch-up, so your limit is $5,300 × 6 ÷ 12 = $2,650, where $5,300 is the $4,300 self-only cap plus the $1,000 catch-up.
Take a married couple in 2026 on full-year family coverage where both spouses are 55 or older. If they split the family base 50/50, your 50% share is $4,375. Adding your own $1,000 Line 7 catch-up gives $5,375 (or $9,750 if unmarried on a 55+ family plan).
Assumptions and limitations
- Eligibility is checked on the 1st day of each month under 26 U.S.C. § 223(b)(2). A plan starting after the 1st counts on the 1st of the next month.
- You have no other disqualifying health plan (like a general Health FSA) and are not claimed as a tax dependent.
- Archer MSA deposits on Form 8889 Line 4 are assumed to be $0.
- If you are married, age 55+, and had both self-only and family months, use the Form 8889 worksheets directly.
These figures are estimates for learning and planning, not financial, tax, legal or investment advice. Terms of use.
What to do with the result
Compare the monthly chart limit with the December 1 full-year limit (26 U.S.C. § 223(b)(8)). Use the higher December 1 limit only if you expect to stay eligible through December 31 of next year.
Check Box 12 (code W) on your Form W-2 or pay stub before making a direct deposit. Both employer money and pre-tax payroll deductions count toward your annual limit.
If your total deposits beat your limit, ask your HSA trustee to return the excess by your return's due date, including extensions. That withdrawal (with any net earnings) avoids the 6% annual excise tax under 26 U.S.C. § 4973(a).
Frequently asked questions
What is the HSA contribution limit for 2026?
For 2026, the base limit under Rev. Proc. 2025-19 section 2.01 is $4,400 for self-only coverage and $8,750 for family coverage. At age 55 or older by year-end, those caps rise to $5,400 and $9,750 (see the [2025–2027 limits](#last-month-rule-and-testing-period) for adjacent years).
What is the last-month rule under 26 U.S.C. § 223(b)(8)?
Under 26 U.S.C. § 223(b)(8), being eligible on December 1 lets you use the full-year limit for that coverage tier (see [last-month rule](#last-month-rule-and-testing-period)). In return you must stay eligible through December 31 of the next year. Otherwise, unless you die or become disabled, the contributions that only the December 1 limit allowed are taxed as income plus a 10% tax.
Does enrolling in Medicare end my HSA contributions?
Yes. Beginning with the first month you are enrolled in Medicare your contribution limit is zero, including months of retroactive Medicare coverage. Choose Not eligible for those months. For instance, if you were otherwise eligible all 12 months, 6 months of backdated Part A cuts the year in half; see the Medicare late enrollment penalty calculator.
Do employer contributions count toward the HSA limit?
Yes. Money your employer puts in, including your own pay deductions through a cafeteria plan, uses up the same annual limit. It appears on Form W-2 in Box 12 with code W. With a $4,400 limit and $1,500 from your employer, $2,900 is left for you.
How do married couples split the family HSA limit and the $1,000 catch-up?
When both spouses are eligible individuals and either has family HDHP coverage, both spouses share one family base limit ($8,750 for 2026; see [married division rules](#married-couples-employer-w2-and-excess-tax)). By default it splits 50/50 on Form 8889 Line 6 ($4,375 each in 2026), or spouses can agree to another share. Each spouse age 55+ puts their own $1,000 catch-up into their own HSA.
What happens if I contribute more than the limit?
The excess is not deductible and carries a 6% excise tax under 26 U.S.C. § 4973(a) for each year it stays in the account. You can avoid the tax by pulling out the excess and its net earnings by your tax return due date (see [excess tax rules](#married-couples-employer-w2-and-excess-tax)). The summary above shows how much of the excess comes from your own deposits, your employer, and an IRA funding distribution.
Sources
- IRS Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (page reviewed Apr 30, 2026)
- IRS Instructions for Form 8889 (2025), Health Savings Accounts (HSAs) (form dated Dec 9, 2025)
- IRS Form 8889 (2025), Health Savings Accounts (HSAs) (form dated Mar 28, 2025)
- IRS Rev. Proc. 2024-25, 2025 inflation adjusted amounts for Health Savings Accounts (May 2024) (form dated May 28, 2024)
- IRS Rev. Proc. 2025-19, 2026 inflation adjusted amounts for Health Savings Accounts (May 2025) (form dated May 19, 2025)
- IRS Rev. Proc. 2026-24, 2027 inflation adjusted amounts for Health Savings Accounts (June 2026) (form dated Jun 15, 2026)
- 26 U.S.C. 223, Health savings accounts (Cornell LII text) (current version)
- 26 U.S.C. 4973, Tax on excess contributions to certain tax-favored accounts and annuities (Cornell LII text) (current version)
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