HEALTH SAVINGS ACCOUNT (HSA) (2026)
01.Core Concepts
Family Single HSA Any individual Any individual Creators At least $3,400 At least $1,700 Health Insurance Deductible $17,000 $8,500 Maximum Out-of-Pocket Expenses (MOOP) $8,750 $4,400 Maximum Contribution $1,000 $1,000 Catch-Up Contribution (Age 55+) Ordinary income tax and 20% penalty if owner is < age 65 Ordinary income tax and 20% penalty if owner is < age 65 Penalty for Nonqualified Expenditures Under OBBBA 2025, beginning in 2026, bronze and catastrophic plans purchased through the health insurance exchange are HSA-qualified plans.