You Make the Call - Nov. 6, 2025

Question: In 2025, Dana (age 65) was covered by a self-only high-deductible health plan (HDHP) from Jan. 1 through June 30 and contributed $2,100 to a health savings account (HSA) via payroll. Dana enrolls in Medicare Part A and Part B, effective July 1, 2025 (no HDHP coverage after that). Dana wonders if additional HSA contributions can be made for 2025. Dana turned 65 on July 7, 2025. 

What is Dana's 2025 HSA contribution limit? 

Answer: Dana's 2025 limit is $2,650.  

Dana's 2025 HSA limit is prorated for eligible months (covered by an HDHP and not enrolled in Medicare), with self-only HDHP coverage from January to June (6 months). In Dana's case, with Medicare starting July 1, her HSA contribution is limited to 6/12 of the annual self-only limit plus 6/12 of the catch-up amount (age 55+). 

For 2025, the self-only limit is $4,300 with a catch-up contribution of $1,000. With eligibility for January through June (6 months), Dana's limit is $2,150 (6/12 x $4,300) + $500 (6/12 X $1,000) = $2,650. With $2,100 already contributed, she can contribute an additional $550 ($2,650 - $2,100) to her HSA for 2025 by April 15, 2026. Both employer and employee contributions count toward the same annual limit. Use Form 8889, Health Savings Accounts (HSAs), to compute the prorated limit and report contributions and distributions.