What Is the Difference Between Self-Only and Family HDHP Coverage?
- Self-only HDHP coverage covers one individual.
- Family HDHP coverage covers the individual and at least one other person.
HSA Contribution Limits by Tax Year
The maximum HSA contribution limits are:
| Tax Year | Self-Only Coverage | Family Coverage |
|---|---|---|
| 2026 | $4,400 | $8,750 |
| 2025 | $4,300 | $8,550 |
| 2024 | $4,150 | $8,300 |
| 2023 | $3,850 | $7,750 |
If you were age 55 or older at any time during the year, you may also make a $1,000 catch-up contribution. Catch-up contributions are made separately to each eligible spouse's own HSA.
Family HDHP Coverage With Two Separate HSA Accounts
When both spouses are covered under one family HDHP and each spouse has an HSA, the IRS treats the family contribution limit as a combined limit. The spouses can decide how to divide the family contribution limit between their separate HSA accounts.
Family HDHP Coverage With Only One HSA Account
One spouse may contribute the entire allowable family contribution amount to that single HSA account, provided the total contribution does not exceed the annual family limit.
What If We Have Both a Family Plan and a Self-Only Plan?
When entering the HSA information:
- Mark Family Plan on both HSA entries.
- Include all applicable distributions, contributions, and adjustments.
- On one of the family-plan entries, indicate that the taxpayer and spouse had separate HSAs.
This will let the program know to only use this family plan entry to calculate the allowable deduction.