A health savings account (HSA) is a tax-exempt trust or
custodial account. You establish an HSA with a qualified HSA
trustee to pay or reimburse the medical expenses you incur.
Report contributions and distributions on Form 8889 and attach
it to your Form 1040.
You must meet all of the following qualifications:
You or another qualified person can contribute to your HSA. The
limit on the amount of contributions depends on the type of HDHP
you have and your age.
If you are filing married filing jointly, you are treated as
having family coverage if you or your spouse has family
If you are contributing to a self-only coverage HSA, you can
contribute up to the amount of your health plan deductible, but not
more than $3,100.
If you are contributing family coverage HSA, you can contribute
up to the amount of your health plan deductible, but not more than
If you are enrolled in Medicare you cannot contribute to your
If you are age 55 or older, your contribution limit is increased
by $1,000. If you are married filing jointly and both you and
your spouse are over age 55 and are not enrolled in Medicare, the
total contribution limit is increased to $8,250.
You must reduce the amount that can be contributed to your HSA
by any contributions made to an Archer medical savings account.
This includes any contributions your employer makes on your
The deduction is limited based on whether the coverage is for an
individual or a family.
Qualified medical expenses are the same expenses that qualify
for the medical and dental
deduction and are incurred by:
For more information, see IRS