Federal tax law imposes strict limits on how much can be contributed to a health savings account (HSA) each year. The maximum contribution limit generally depends on whether an HSA-eligible individual has self-only or family coverage under a high deductible health plan (HDHP). Individuals who are age 55 or older by the end of the tax year are permitted to make an additional $1,000 HSA contribution, called a “catch-up contribution.”
There is a special contribution limit for married individuals, which provides that if either spouse has family HDHP coverage, then both spouses are treated as having only that family coverage. This means that if both spouses are HSA-eligible and either has family HDHP coverage, the spouses’ combined contribution limit is the annual maximum limit for individuals with family HDHP coverage.
This Compliance Overview includes a table that shows the HSA contribution limits for employees who are married, including when the special contribution limit for spouses applies.
Annual Limits
• 2016: $3,350 for single coverage and $6,750 for family coverage
• 2017: $3,400 for single coverage and $6,750 for family coverage
• The $1,000 limit on catch-up contributions is not adjusted for inflation
Special Rule for Spouses
• This rule applies even if one spouse has family HDHP coverage and the other has self-only HDHP coverage, or if each spouse has family HDHP coverage that does not cover the other spouse.
• It does not apply to catch-up contributions. Married couples who both are over age 55 may each make an additional $1,000 contribution to their separate HSAs.
