2026 HSA election check

Prices the last-month rule before the IRS prices it for you

Eligible months counted in 2026months
Month-by-month limit$
Limit that governs this election$
Employee + employer total$
Excess contribution for 2026$
6% excise per year on the excess$
Added back to income if the testing period fails$
Income tax + 10% additional tax on that add-back$
Total 2026 exposure$
The 2026 numbers, straight from the source
Carries the IRS Rev. Proc. 2025-19 figures for 2026: $4,400 self-only, $8,750 family, $1,000 age-55 catch-up, HDHP minimum deductible $1,700 / $3,400 and out-of-pocket cap $8,500 / $17,000. Source: IRS Rev. Proc. 2025-19, released May 1, 2025. The 2025 figures it replaces were $4,300 and $8,550.
Month proration against the last-month rule
HDHP family coverage starting August 1, 2026 buys 5 eligible months, so the month-by-month limit is $3,645.83 while the last-month rule allows the full $8,750 - the tool shows both and says which one governs.
The 13-month testing period, priced
Take the last-month rule and lose eligibility before December 31, 2027 and the $5,104.17 difference goes back into gross income with a 10% additional tax on top: $1,735.42 at a 24% marginal rate.
6% excise on what is already over
Contributions above the governing maximum draw a 6% excise tax for every year they sit in the account: a $4,375 excess on a half-year family election costs $262.50 a year until it is withdrawn.
Keep the audit and the two dates
The $60 key writes the finished audit to a .csv you own and arms browser alarms for the December 1, 2026 eligibility snapshot and the December 31, 2027 testing-period close.

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This page is the working piece. The full pack has everything below.

Prices the last-month rule before the IRS prices it for you

IRS Rev. Proc. 2025-19 sets the 2026 HSA limits ($4,400 self-only, $8,750 family, $1,000 age-55 catch-up). A CPA bills $150-$400 an hour in 2026 and a Form 1040-X amended return runs $200-$1,500 to unwind one wrong HSA year.

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Questions people ask

What does the HSA 2026 Limit & Testing-Period Checker actually do?

It takes one 2026 HSA election - coverage tier, the date HDHP coverage started, the last month of eligibility, catch-up age, employee and employer dollars - and returns the month-by-month limit, the last-month-rule limit, which one governs, any excess and its 6% excise, and what the 13-month testing period costs if eligibility lapses.

Who is this for?

US payroll and benefits administrators who process mid-year HSA elections, plus the CPAs and enrolled agents who clean them up in January. If you have ever had to decide whether an employee who joined the HDHP in August may fund the full $8,750, this is that decision, priced.

Why will a free chatbot not do this?

A general chatbot answers from whatever year's table it learned, and nothing in the answer tells you which year you got: 2025 was $4,300 and $8,550, 2026 is $4,400 and $8,750. Generic HSA calculators stop at the annual limit, so they never price the 13-month testing period, which is where the real money sits.

What is free and what needs the key?

Every calculation is free, unlimited and key-free: proration, the last-month rule, the excise and the testing-period add-back, in the popup and on the web page. The $60 key changes the axis, not the answer - it exports the audit as a .csv you own and sets the two reminder alarms.

What would this cost without the tool?

A CPA bills $150 to $400 an hour in 2026, and unwinding one wrong HSA year through a Form 1040-X amended return runs $200 to $1,500. One August-start family election carries $5,104.17 of testing-period add-back; at a 24% marginal rate that is $1,735.42 of tax.

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