Primary-source registry

Limits, rules, and effective dates stay separate.

Annual amounts come from final IRS revenue procedures. Eligibility and correction logic is tied to IRS and Medicare guidance.

SourceUsed forStatusOfficial page
IRS
Revenue Procedure 2025-19
2026 HSA contribution and HDHP limitsfinalOpen source
IRS
Revenue Procedure 2026-24
2027 HSA contribution and HDHP limitsfinalOpen source
IRS
Publication 969 — HSAs and other tax-favored health plans
Monthly eligibility, last-month rule, spouses, Medicare, and excess contributionscurrent-publicationOpen source
Medicare.gov
Working past 65
Six-month HSA contribution stop warningcurrentOpen source
IRS
New HSA tax benefits under the One, Big, Beautiful Bill
2025 telehealth and 2026 bronze, catastrophic, and direct-primary-care changescurrentOpen source