What is the 12 month rule for HSA?

Asked by: Madilyn Murphy  |  Last update: June 14, 2025
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The Last Month Rule There is a testing period of twelve months. This means you must stay eligible through the end of the next year, or else you will face taxes and penalties. For example, let's look at the individual above who became HSA-eligible on December 1.

What happens if I don't use my HSA by the end of the year?

HSA money is yours to keep. Unlike a flexible spending account (FSA), unused money in your HSA isn't forfeited at the end of the year; it continues to grow, tax-deferred.

Can I fully fund my HSA at the beginning of the year?

Yes, you can contribute to your HSA for a partial year. Your contribution will be prorated based on the number of months you were eligible for the HSA. The exception is if you use the last-month rule, which lets you contribute the full year's amount if you're eligible on December 1.

Can I stop contributing to my HSA mid year?

Yes, you can change your HSA contributions after open enrollment. Unlike other benefits, HSAs allow adjustments at any time during the year.

Are HSA limits based on calendar year or year?

HSA contribution limits are based upon a calendar year starting January 1.

HSAs "last month" rule

23 related questions found

What is the last month rule for HSA?

Under the last-month rule, if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers), you are considered an eligible individual for the entire year.

What is the difference between a calendar year and a plan year?

A plan year provides flexibility in coverage start dates, while a calendar year aligns with standard fiscal planning.

What happens to your HSA when you turn 65?

Once you turn 65, you can use the money in your HSA for anything you want. If you don't use it for qualified medical expenses, it counts as income when you file your taxes.

Can I use HSA for dental?

Your HSA also covers expenses for standard dental cleanings and dental check-ups. One thing to keep in mind is that some of these procedures may have a co-payment, so it's important that you check with your dental insurance provider to find out exactly what you'll have to pay out of pocket.

How much should I have in my HSA at retirement?

The amount of money you should have in your HSA during retirement depends on your healthcare needs and circumstances. According to the Fidelity Retiree Health Care Cost Estimate, a single person who is age 65 in 2023 should aim to have about $157,000 saved (after tax) for healthcare expenses during retirement.

Can I cash out my HSA when I leave my job?

Can I cash out my HSA when I leave my job? Yes, you can cash out your HSA at any time. However, any funds withdrawn for costs other than qualified medical expenses will result in the IRS imposing a 20% tax penalty.

Can I use HSA to pay insurance premiums?

By using untaxed dollars in an HSA to pay for deductibles, copayments, coinsurance, and some other expenses, you may be able to lower your out-of-pocket health care costs. HSA funds generally may not be used to pay premiums.

What is the downside of an HSA?

Drawbacks of HSAs include tax penalties for nonmedical expenses before age 65, and contributions made to the HSA within six months of applying for Social Security benefits may be subject to penalties. HSAs have fewer limitations and more tax advantages than flexible spending accounts (FSAs).

What if I accidentally used my HSA card for groceries?

You can repay the incorrect distribution before filing your federal taxes for that tax year. However, if you do not correct the mistake, the unqualified amount will be subject to income tax, and you may also face an additional 20% tax penalty.

Can I use HSA for gym membership?

Gym memberships. While some companies and private insurers may offer discounts on gym memberships, you generally can't use your FSA or HSA account to pay for gym or health club memberships. An exception to that rule would be if your doctor deems fitness medically necessary for your recovery or treatment.

Can I use HSA for glasses?

Both FSA and HSA pre-tax health accounts can be used to pay for prescription glasses, contact lenses, eye exams and more. Eyewear that corrects your vision is considered a medical product, which means you can use your health plans to help cover the cost.

Are tampons HSA eligible?

Yes! Thanks to the CARES Act, tampons are now considered a “medical expense.” That means you can use pre-tax income to pay for them through your HSA. More questions about tampons?

Can HSA be used for vitamins?

In general, vitamins are not considered an HSA eligible expense unless they are prescribed by a doctor for a specific medical condition.

At what age can you no longer have an HSA?

If you work beyond age 65 and defer Medicare, however, you will need to stop contributing to your HSA six months prior to receiving Social Security. Once you begin drawing Social Security after your full retirement age, you are required to have Medicare coverage and can no longer contribute to an HSA.

What is the HSA account loophole?

An account beneficiary may defer to later taxable years distributions from HSAs to pay or reimburse qualified medical expenses incurred in the current year as long as the expenses were incurred after the HSA was established.

Does HSA reduce Social Security benefits?

HSAs can reduce taxable income in retirement, which may affect Medicare premiums and the portion of Social Security benefits subject to federal income tax.

What is a good deductible for health insurance?

A plan that has a deductible of at least $1,400 (for individuals) or $2,800 (for a family) is considered a high-deductible plan. If your insurance plan has a low deductible, this means you may reach the threshold earlier and get cost-sharing benefits sooner.

Is HSA based on calendar year or plan year?

However, HSA contribution limits apply based on a calendar year even for non-calendar year plans. This is because HSAs are based on the individual participant's tax-year, not the plan year. Plan sponsors should check their plans and work with their brokers to prepare for these changes.

Can a plan year be longer than 12 months?

The ERISA plan year and Section 125 cafeteria plan year generally needs to a rolling 12-month period. However, a short plan year is permitted for a valid business purpose. This most commonly occurs when transitioning to a new plan year. In no case is a plan year longer than 12 months ever permitted.