As is usual this time of the year the IRS advises the tax practitioner community and taxpayers of the upcoming 2027 H.S.A. Contribution limits for the upcoming 2027 (done in 2028) tax year for an individual with self-only coverage will be $4,500 and increase of $100 from 2026 , and for an individual with family coverage, the maximum contribution will be $9,000 an increase of $250 from 2026.
The maximum contribution amounts for a health savings account (HSA) — which can be used to pay qualified medical expenses — and certain related benchmarks will be slightly higher next year.
美國國稅局週五在 牧師。 2026-24，根據第 223 節發布。 54.9831（克）。 收入程序還包括修訂後的最高金額，該金額可能新可用於《條例》下的例外福利健康報銷安排（HRA）。 秒。 1-3(c)(XNUMX)(viii)。
HSA 貢獻
對於擁有高免賠額健康計劃 (HDHP) 的個人而言，2027 日曆年其 HSA 最高繳款額為 4,500 美元，比 100 年增加 2026 美元。對於擁有家庭保險的個人而言，最高繳款為 9,000 美元，比目前限額高出 250 美元。
納稅年度結束前年滿 1,000 歲或以上的個人可以繳納的 55 美元“補繳”額外繳款保持不變，因為它是由法規規定的（第 223(b)(3) 條）。
HDHP 量
無論選擇哪種保險，符合資格的個人都必須參加 HDHP，並且不得參加任何其他提供 HDHP 所涵蓋福利的健康計劃。 HDHP 的最低年度自付額和最高自付額也會根據通貨膨脹進行調整。
For 2027, a qualifying HDHP must have an annual deductible of at least $1,750 for self-only coverage ($50 higher than for 2026) or $3,500 for family coverage (a $100 increase). In addition, annual out-of-pocket expenses, including deductibles, copayments, and other amounts, exclusive of premiums, may not be more than $8,700 for self-only coverage or $17,400 for family coverage — increases, respectively, of $200 and $400.
特殊福利 HRA 上限
對於從 2027 年開始的計劃年度，根據 Regs 可為例外福利 HRA 新提供的最大金額。 秒。 54.9831-1(c)(3)(viii) 為 2,250 美元，比 50 年的 2026 美元高出 2,200 美元。
廣告
Direct primary care service arrangements
Under H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act, a direct primary care (DPC) service arrangement — a subscription-style arrangement for primary care services — is not treated as a health plan for purposes of Sec. 223(c)(1)(A)(ii), provided the monthly fees do not exceed $150 ($300 for arrangements covering more than one individual).
Previously, an individual enrolled in a DPC service agreement was not eligible to contribute to an HSA.
The dollar amounts are adjusted for inflation for months beginning after Dec. 31, 2026.