The IRS has published the 2027 HSA (health savings account) contribution limits. Rev. Proc. 2026-24, printed in Internal Revenue Bulletin 2026-25 dated 15 June 2026, sets the 2027 limit at $4,500 for someone with self-only coverage under a high deductible health plan (HDHP) and $9,000 with family coverage. That is $100 and $250 more than 2026’s $4,400 and $8,750. At 55 or older you can add $1,000 (Publication 969), and if you were not eligible all year the limit shrinks by one-twelfth for each month you were not. We added a calculator that takes the year, coverage, months and age.
1. 2027 limits: $4,500 self-only, $9,000 family (Rev. Proc. 2026-24 §3.01(1)).
2. 55 or older: +$1,000, added one-twelfth per eligible month.
3. Eligible on 1 December? Full-year amount (last-month rule) — but stay eligible through December of the next year, or the extra goes into income with a 10% additional tax.
Calculator
Updates as you type. For one person with the same coverage all year. If you are eligible on 1 December the full-year amount applies; otherwise each month you were eligible on the first day counts as 1/12. Months enrolled in Medicare do not count. Married couples sharing a family limit split it (equally unless agreed). Cents rounded (ours).
2026 to 2027 — the two procedures side by side
| Item | 2026 → 2027 | Worth noting (ours) |
|---|---|---|
| HSA limit — self-only | $4,400 → $4,500 | Up $100 |
| HSA limit — family | $8,750 → $9,000 | Up $250; in 2027 exactly twice self-only |
| HDHP minimum annual deductible | Self $1,700 → $1,750 · family $3,400 → $3,500 | A plan with a lower deductible does not qualify |
| HDHP out-of-pocket maximum | Self $8,500 → $8,700 · family $17,000 → $17,400 | Premiums excluded |
| Excepted benefit HRA | $2,200 → $2,250 | A different arrangement; plan years beginning in 2027 |
The 2027 figures come from Rev. Proc. 2026-24 §§3.01 and 3.02, the 2026 figures from Rev. Proc. 2025-19. The 2027 procedure also covers direct primary care service arrangements (DPCSAs): one is not treated as a health plan — so it does not spoil HSA eligibility — if the aggregate monthly fees do not exceed $150 for an individual ($300 if it covers more than one). It notes that §223(c)(1)(E) came in with the One, Big, Beautiful Bill Act for months beginning after 31 December 2025. The procedure is effective for HSAs for calendar year 2027.
Not eligible all year — one-twelfth per month
The Line 3 Limitation Chart and Worksheet in the 2025 Form 8889 instructions sets the limit month by month: 0 for a month you were enrolled in Medicare, 0 if you were not eligible on the first day of the month, otherwise the annual amount (plus $1,000 if 55 or older); add the twelve months and divide by 12. If you were eligible on 1 December, the separate last-month rule treats you as eligible for the whole year. Our examples with 2027 values:
| Example (ours, 2027) | Limit | Worth noting (ours) |
|---|---|---|
| Self-only, eligible January–July only (HDHP ended in August) | $2,625 | $4,500 × 7 ÷ 12 |
| Self-only, 55+, eligible January–May only | $2,291.67 | $5,500 × 5 ÷ 12, cents rounded |
| Self-only, 55+, all year | $5,500 | $4,500 + $1,000 |
| Family, 55+ (unmarried), all year | $10,000 | $9,000 + $1,000 |
“January–July only” means no eligibility on 1 December, so the last-month rule does not apply. In the calculator, answering “No” to 1 December caps the months at 11 (twelve months would mean you were eligible on 1 December).
Joined in December? The last-month rule and the testing period
Publication 969 says that if you are eligible on 1 December (the first day of the last month) you are treated as eligible for the whole year, so a late joiner can put in a full year’s amount. The condition: you must stay eligible from that December through December of the following year (the testing period). If you do not, what you put in above the monthly limit is included in income with a 10% additional tax. Our 2027 example:
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Joining | Self-only HDHP from 1 June 2027 → eligible on 1 December | Full $4,500 allowed (our example) |
| Losing it | HDHP ends in March 2028, so the testing period fails | Monthly limit for June–December, 7 months: $2,625 (ours) |
| Result | The extra goes into income plus 10% | $4,500 − $2,625 = $1,875; 10% is $187.50 (ours) |
Publication 969 adds that losing eligibility because of death or disability does not trigger the income inclusion and 10%. This is a different additional tax from the 20% on non-medical withdrawals — that one is in HSA non-qualified withdrawal penalty.
The $1,000 at 55, married couples, Medicare, employer money
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| 55 or older | If you are 55 or older at the end of the year, add $1,000 (Pub. 969). Married with family coverage: Form 8889 Line 7, $1,000 × eligible months ÷ 12 | A fixed amount, not in the inflation table |
| Married couples | If either spouse has family HDHP coverage, both are treated as having family coverage. The family limit is split equally unless you agree otherwise. No joint HSAs — each has an account | If both are 55+, each puts the extra in their own account: in 2027, $9,000 + $1,000 + $1,000 = $11,000 (ours, the same way as Pub. 969’s 2025 example of $10,550) |
| Medicare | Limit is zero from the first month you are enrolled. Retroactive Medicare turns contributions in that period into excess | Check your Medicare start month near 65 |
| Employer money | Employer contributions count, including through a cafeteria plan; so do contributions by anyone else | The calculator’s employer field |
| Over the limit | Excess is not deductible and bears a 6% excise tax each year it stays. Withdraw it and its earnings by the return due date (with extensions) to avoid it | $500 excess costs $30 a year (ours) |
So with family coverage all of 2027 and $1,500 from your employer, you can add $9,000 − $1,500 = $7,500 yourself (ours).
Questions that remain
When is the deadline for 2027 contributions? The Publication 969 we read is the 2025 edition, which says 2025 contributions can be made through 15 April 2026. We have not given a 2027 date; check that year’s edition.
Where is the 2026 comparison with FSAs? The 2026 HSA and FSA limits and carryover rules are in US HSA vs FSA. This page covers only the 2027 figures and the monthly calculation.
Does this touch Korean tax? No; the HSA is a US federal income tax arrangement. We did not look at how individual states treat HSAs.
Sources
- IRS — Rev. Proc. 2026-24 (Internal Revenue Bulletin 2026-25, 15 June 2026) — source (2027 inflation-adjusted amounts; checked 29 October 2026). §3.01(1) HSA limits $4,500 and $9,000; §3.01(2) DPCSA $150 and $300 a month; §3.01(3) HDHP minimum deductible $1,750 and $3,500 and out-of-pocket $8,700 and $17,400; §3.02 excepted benefit HRA $2,250; §4 effective date.
- IRS — Rev. Proc. 2025-19 — source (2026 inflation-adjusted amounts; checked 29 October 2026). HSA $4,400 and $8,750; HDHP $1,700 and $3,400; out-of-pocket $8,500 and $17,000; HRA $2,200.
- IRS — Publication 969 (2025, “For use in preparing 2025 Returns”) — source (checked 29 October 2026). $1,000 at 55; last-month rule, testing period and 10%; spouses; Medicare; employer contributions; 6% on excess.
- IRS — Instructions for Form 8889 (2025) — source (checked 29 October 2026). Line 3 monthly limit (eligible on the first day, Medicare zero, divide by 12); Line 7 $1,000 × months ÷ 12.
- Not read. The 2026 editions of Publication 969 and the Form 8889 instructions; the text of 26 U.S.C. §223; state tax law.
- What we added. The “worth noting” column and the Korean everyday gloss.
Written on 29 October 2026. The content is from the source; the glosses are ours.
