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Health Savings Account (HSA) Contribution Limits for Spouses

Monday, September 12, 2016
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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.

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.

Links And Resources

HSA  Contribution Limits for Spouses

 

Spouse has no health plan coverage

Spouse has self-only non-HDHP coverage

Spouse has self-only HDHP coverage

Spouse has family non-HDHP coverage

Spouse has family HDHP coverage

Married employee with self-only non-HDHP coverage

No HSA  contributions

No HSA  contributions

Spouse may contribute up to $3,350 for 2016 ($3,400 for 2017). No contributions for employee.

No HSA  contributions

Spouse may contribute up to $6,750 (2016 and 2017). No contributions for employee.

Married employee with self-only HDHP coverage

Employee may contribute up to $3,350 for 2016 ($3,400 for 2017). No contributions for spouse.

Employee may contribute up to $3,350 for 2016 ($3,400 for 2017). No contributions for spouse.

Both employee and spouse are eligible for HSA contributions. Each may contribute up to $3,350 for 2016 ($3,400 for 2017) to their respective HSAs.

No HSA contributions if employee is covered under spouse’s coverage. If not covered, employee may contribute up to $3,350 for 2016 ($3,400 for 2017). No contributions for spouse.

Both employee and spouse are eligible for HSA contributions and are treated as having only the family coverage. The maximum contribution limit (to be allocated between them) is $6,750 (2016 and 2017).

Married employee with family non-HDHP coverage

No HSA  contributions

No HSA  contributions

No HSA contributions if spouse is covered under employee’s coverage. If not covered, spouse may contribute up to $3,350 for 2016 ($3,400 for 2017). No contributions for employee.

No HSA  contributions

No HSA contributions if spouse is covered under employee’s coverage. If not covered, spouse may contribute up to $6,750 (2016 and 2017). No contributions for employee.

Married employee with family HDHP coverage

Employee may contribute up to $6,750 (2016 and 2017). No contributions for spouse.

Employee may contribute up to $6,750 (2016 and 2017). No contributions for spouse.

Both employee and spouse are eligible for HSA contributions and are treated as having only the family coverage. The maximum contribution limit (to be allocated between them) is $6,750 (2016 and 2017).

No HSA contributions if employee is covered under spouse’s coverage. If not covered, employee may contribute up to $6,750 (2016 and 2017). No contributions for spouse.

Both employee and spouse are eligible for HSA contributions and are treated as having only the family coverage. The maximum contribution limit (to be allocated between them) is $6,750 (2016 and 2017).

© 2016 Zywave, Inc. All rights reserved.

Material posted on this website is for informational purposes only and does not constitute a legal opinion or medical advice. Contact your legal representative or medical professional for information specific to your legal or medical needs.

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