IRS Sets 2027 HSA Deposit Caps at $4,500 for Individuals and $9,000 for Families

The Health Savings Account limits for 2027 will allow individuals with self-only high-deductible health plan coverage to deposit up to $4,500, while the maximum for family coverage will be $9,000. These figures mark an increase from 2026, when the self-only cap was $4,400 and the family limit was $8,750.

Account holders cannot treat employer contributions as extra deposit space. Total annual deposits—combining both payroll contributions made by the employee and any funds provided by an employer—must stay within the applicable baseline limit for that calendar year.

Eligibility to contribute to an HSA is tied directly to qualifying health coverage rather than immigration or tax residency categories. Holding an F-1 or H-1B visa does not decide whether a person qualifies, nor does passing the substantial presence test. Instead, individuals must ensure their health plan meets HDHP criteria and that they are not covered by disqualifying secondary insurance, Medicare, TRICARE, or claimed as a dependent.

To qualify for any specific month, individuals generally must be enrolled in a qualifying plan on the first day of that month. Those whose coverage changes or begins midway through the year must calculate their annual contribution room based on the specific months they are eligible, rather than automatically depositing the full annual ceiling.