Updated October 5, 2026. Quick answer: Mostly no: Mississippi has its own HSA deduction line. The Department of Revenue’s Form 80-100 instructions, Line 59, say to “Enter the amount deposited into a health savings account” “plus any accrued interest as defined in the Health Savings Account Act”. The 2026 federal HSA limits are $4,400 for self-only coverage and $8,750 for family coverage.
Mississippi HSA tax treatment at a glance
| Item | What the documents say |
|---|---|
| Contributions | Deposits are deducted on Form 80-105 line 59 (line 60 on the nonresident return) |
| Earnings | Accrued interest is included in the line 59 deduction |
| Distributions | Amounts withdrawn other than for qualified medical expenses or health coverage are included in gross income |
| Where it is reported | Form 80-105, line 59 (line 60 on Form 80-205) |
| Federal HSA limits, 2026 | $4,400 self-only; $8,750 family |
| Source | Mississippi Department of Revenue; IRS Revenue Procedure 2025-19 |
What the Mississippi documents say
The 2025 instructions for the Mississippi resident, nonresident and part-year return have a line of their own for this: “Line 59: Health Savings Account Deductions”. The instruction for it is to “Enter the amount deposited into a health savings account” plus any accrued interest as defined in the state’s Health Savings Account Act. On the nonresident return the same item is line 60, and the instructions refer the filer to a note on proration.
Earnings, distributions and the rest
On distributions, the same instruction says that any amounts “withdrawn other than for the purpose of paying” qualified medical expenses or to procure health coverage are included in gross income. The instructions read do not say how Mississippi treats payroll pre-tax contributions separately, and they cite no statute section by number.
A worked example at the 2026 family limit
An illustration, not a return: a Mississippi resident with family coverage who deposits the 2026 federal family limit of $8,750 would enter that deposit on line 59 under the instruction, together with any accrued interest. That is $4,350 more than the self-only limit of $4,400 would allow. Whether the deposit is also limited by the federal rules is a federal question the Mississippi instructions do not address.
What a mover should know
Every figure on this page is Mississippi’s own rule. If you moved during the year, or live in one state and work in another, check each state’s page and return, because the documents read here describe only Mississippi and none of them settles a part-year or two-state case. The federal side is the same everywhere: see CMG’s 2026 HSA contribution limits page, and state tax on HSA contributions for the other states checked.
What the documents do not say
- The instructions read are for tax year 2025 and cite no Mississippi Code section by number; the Health Savings Account Act is named but was not archived. They do not say how a payroll pre-tax contribution already excluded from wages is handled.
Common mistakes
- Treating an HSA withdrawal for a non-medical purpose as tax-free; the instruction says it is included in gross income.
- Using line 59 on the nonresident return; the same item is line 60 there.
- Assuming the answer for one state applies to another, or that the state answer changes the federal limits.
Related: 2026 HSA contribution limits, state tax on HSA contributions, Mississippi retirement taxes, and how Mississippi taxes 401(k) and IRA withdrawals.
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Answer againSources
- 2025 Form 80-100-25-1-1-000 Resident, Non-Resident and Part-Year Resident Income Tax Instructions: https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf
- Revenue Procedure 2025-19 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.