HSA rules built around the failure points.
Primary-source explanations for partial years, Medicare, spouses, testing periods, and corrections.
2026 and 2027 HSA limits in one table
Compare contribution limits, HDHP minimum deductibles, and out-of-pocket maximums from the controlling IRS revenue procedures.
Read guide →MedicareWhen to stop HSA contributions before Medicare
Estimate the last HSA-eligible month when premium-free Medicare Part A may begin retroactively.
Read guide →EligibilityHSA last-month rule and the testing period
See when December 1 eligibility can unlock a full-year limit and when losing eligibility creates income plus a 10% additional tax.
Read guide →CorrectionsHow to correct an excess HSA contribution
Identify the excess, understand the recurring 6% excise tax, and distinguish a timely corrective distribution from a normal withdrawal.
Read guide →HouseholdsHow spouses divide the family HSA limit
Apply the shared family base limit, separate catch-up contributions, and employer deposits without double counting.
Read guide →Law changes2026 HSA changes for bronze plans, catastrophic plans, and direct primary care
Track the HSA eligibility changes that begin in 2026 and the permanent telehealth rule that applies from 2025 plan years.
Read guide →