Updated October 19, 2026. Quick answer: Publication 969 is the IRS guide to tax favored health accounts: HSAs, Medicare Advantage and Archer MSAs, health FSAs and HRAs. The web edition is for 2025 returns. For 2025 it says that with self-only HDHP coverage you can contribute up to $4,300 to an HSA, and up to $8,550 with family coverage.
Quick reference
| Item | As the IRS publication states it |
|---|---|
| HSA contribution limit for 2025, self-only HDHP coverage (Limit on Contributions) | $4,300 |
| HSA contribution limit for 2025, family HDHP coverage (Limit on Contributions) | $8,550 |
| HSA contribution limit for 2026, self-only and family (Limit on Contributions) | $4,400 and $8,750 |
| Added HSA contribution at age 55 or older (Limit on Contributions) | $1,000 |
| Excise tax on excess HSA contributions | 6% |
| Additional tax on HSA distributions not used for qualified medical expenses | 20% |
| Health FSA salary reduction limit for tax years beginning in 2025 | $3,300 |
What the publication covers
The introduction says “Various programs are designed to give individuals tax advantages to offset health care costs.” The IRS cover line reads “For use in preparing 2025 Returns”.
The four programs it lists are Health Savings Accounts (HSAs), Medical Savings Accounts (Archer MSAs and Medicare Advantage MSAs), Health Flexible Spending Arrangements (FSAs) and Health Reimbursement Arrangements (HRAs).
Parts of the publication in plain words
- Health Savings Accounts: qualifying for an HSA contribution, the contribution limit, reporting on Form 8889, distributions, what happens to the balance at death, and employer participation.
- Medical Savings Accounts: Archer MSAs and Medicare Advantage MSAs, with their own contribution, distribution and reporting rules, including Form 8853.
- Flexible Spending Arrangements: qualifying, contributions, distributions and the balance.
- Health Reimbursement Arrangements: qualifying, contributions, distributions and the balance.
Tables inside it
- A table of the minimum annual deductible and the maximum annual deductible and other out-of-pocket expenses for HDHPs for 2025, with a second table for 2026
- Worked examples of the last-month rule, using Form 8889, Part III
The Form 8889 lines are walked through on this site at Form 8889 lines 1 and 2.
The figures that matter
On the contribution limit, the source says “For 2025, if you have self-only HDHP coverage, you can contribute up to $4,300.” It continues “If you have family HDHP coverage, you can contribute up to $8,550.”
For the following year, the tip reads “For 2026, if you have self-only HDHP coverage, you can contribute up to $4,400.” and “If you have family HDHP coverage, you can contribute up to $8,750.”
On age, “If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000.”
On the 2025 HDHP table, minimum annual deductible is $1,650 for self-only coverage and $3,300 for family coverage. The maximum annual deductible and other out-of-pocket expenses is $8,300 for self-only coverage and $16,600 for family coverage. The table is introduced with “The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2025.”
On excess amounts, “Generally, you must pay a 6% excise tax on excess contributions.”
On non medical withdrawals, “There is an additional 20% tax on the part of your distributions not used for qualified medical expenses.”
On health FSAs, “For tax years beginning in 2025, the dollar limitation under Code section 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $3,300.”
Where to go next
For limits by year see HSA contribution limits for 2026 and FSA contribution limit for 2026. For fixing an over contribution see HSA excess contribution fix, and for what happens at death see inherited HSA rules.
Where this comes from
The IRS page About Publication 969 opens with “Publication 969 explains the following programs:” It links the PDF and eBook editions and the earlier revisions of the publication.
This page describes the web edition of Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans, as served on irs.gov on October 19, 2026. The IRS can revise a publication after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Using the 2026 figures for a 2025 return. The source lists both, and the 2025 limits come first.
- Thinking the age 55 amount is a separate account limit. The source says it “increased by $1,000” on the contribution limit.
- Treating every HSA withdrawal as tax free. The source says “You can receive tax-free distributions from your HSA to pay or be reimbursed for qualified medical expenses you incur after you establish the HSA.”
- Assuming an HRA works like an HSA. The introduction says “An HRA must receive contributions from the employer only.”
Related: IRS publications by number, HSA contribution limits for 2026, HSA excess contribution fix, FSA contribution limit for 2026, Inherited HSA rules, Form 8889 lines 15 and 16, and HSA priority order.
Sources
- IRS, Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (irs.gov): https://www.irs.gov/publications/p969
- IRS, About Publication 969 (irs.gov): https://www.irs.gov/forms-pubs/about-publication-969
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS publication and the instructions for your own form control, and your own facts decide the outcome.