HSA Excess Contribution Penalty Calculator
See whether you put too much in your HSA this year, how much the 6% excise tax would be, and the date to fix it by. Free, instant, no signup.
Excess contribution check
Did you put too much in this year?
Compare your contributions to the IRS limit for your coverage and months, then see the 6% excise if the excess stays in.
Use the coverage you had on December 1 if you use the last-month rule.
Count months where you had HDHP coverage on the 1st, had no other disqualifying coverage, and were not on Medicare.
Yours, your employer's, and any IRA-to-HSA transfer. Leave out rollovers or transfers from another HSA.
Optional. The 6% is figured on the smaller of the excess or this value.
Your limit for 2026: $4,400
$4,400 self-only, prorated for 12 of 12 months
Contributions: $5,000
Excess: $600
6% excise if you leave it in: $36 for 2026, and again each year it stays.
To avoid the 6% on the $600 over your 2026 limit, ask your HSA custodian to remove it plus what it earned by your return's due date, including extensions. The earnings count as other income for the year you take them out.
If your employer put in part of the excess, that part also counts as taxable income.
Limits: IRS Rev. Proc. 2025-19. 6% excise: Form 5329, Part VII. Sources checked October 8, 2026.
Keep your HSA records in one place. Save receipts, payment proof and the paperwork behind each withdrawal. Free to start, no credit card.
Start freeTax Season Pass for your HSA
Help with the HSA parts of your 2026 taxes, January to April 2027.
- A line-by-line guide to Form 8889 that follows the IRS instructions.
- A check that you didn't put in more than your 2026 limit.
- Your Forms 5498-SA and 1099-SA next to your own records, so you can spot where they differ.
Planned price: $39, one time.
Planned launch: January 2027.
Not tax advice and not a filing service.
Nothing is for sale yet and we won't charge you. We'll email you once when it launches, or to tell you if we drop it. Then we delete your address. We use it for nothing else. Privacy
How the excess is figured
Your limit starts with the IRS amount for your coverage: $4,400 self-only or $8,750 family for 2026 ($4,300 or $8,550 for 2025). If you are 55 or older by December 31, add $1,000.
If you were not eligible all year, the limit is prorated by the months you were eligible on the first day of the month. The $1,000 is prorated the same way. Your limit is zero from the first month you are on Medicare.
The last-month rule is the exception. If you are eligible on December 1, you can contribute the full-year limit for the coverage you have that day. You then have to stay eligible through December 31 of the next year. If you do not, other than because of death or disability, the extra amount becomes taxable income plus a 10% additional tax.
Everything you, your employer and anyone else put in for the year counts toward the limit. Anything over it is an excess contribution. It is not deductible, and any excess your employer put in is taxable income.
The IRS charges a 6% excise tax on the excess for every year it stays in the account. The tax is 6% of the smaller of the total excess or the account's value on December 31. You report it on Form 5329, Part VII.
Worked example
In 2026 you have self-only coverage all year and you are 40. You put in $3,600 and your employer puts in $1,500, so $5,100 in total. Your limit is $4,400, so the excess is $700.
Leave it in and the 6% is $42 for 2026, and $42 again for each later year it stays. Have the custodian remove the $700 plus its earnings by April 15, 2027, or October 15, 2027 with an extension, and there is no 6% at all. The earnings are taxed as other income.
Second case: family coverage starts July 1, 2026. Prorated, your 2026 limit is $4,375 (6 of 12 months of $8,750). Under the last-month rule it is the full $8,750, as long as you stay eligible through December 31, 2027.
How to fix an excess
Ask your HSA custodian for a removal of excess contributions. Most have a form for it. They return the excess and the earnings on it.
Do it by your return's due date, including extensions. If you already filed on time, you still have 6 months from the original due date. Then file an amended return marked "Filed pursuant to section 301.9100-2".
Or leave it in and contribute less next year. Unused room in a later year absorbs the old excess, but you owe the 6% for each year it sat there.
What this calculator does not cover
- Coverage that changed between self-only and family during the year. Use the limitation chart in the Form 8889 instructions.
- Married couples splitting a family limit, and Archer MSA contributions that reduce the limit.
- HSA distributions that reduce an excess carried over from earlier years.
- State tax. California, for example, taxes HSA contributions.
Sources: IRS Publication 969, Form 5329 and its instructions, the Instructions for Form 8889, Rev. Proc. 2025-19 and Rev. Proc. 2024-25, checked October 8, 2026.
Frequently Asked Questions
What is the penalty for contributing too much to an HSA?
A 6% excise tax on the excess for each year it stays in the account. It is 6% of the smaller of the total excess or the account's value on December 31, reported on Form 5329. Any excess your employer put in also counts as taxable income.
How do I avoid the 6% tax on an excess HSA contribution?
Have your HSA custodian remove the excess and the earnings on it by your tax return's due date, including extensions. You do not deduct the removed amount, and you report the earnings as other income for the year you take them out.
What if I already filed my return without removing the excess?
If you filed on time, you can still remove it within 6 months of the original due date, not counting extensions. Then file an amended return with "Filed pursuant to section 301.9100-2" written at the top.
Can I contribute the full year's limit if my HDHP started late in the year?
Yes, if you are eligible on December 1. Under the last-month rule you can contribute the full limit for the coverage you have that day. You must then stay eligible through December 31 of the next year, or the extra amount becomes taxable income plus a 10% additional tax, unless the reason is death or disability.
What are the HSA contribution limits for 2026?
$4,400 for self-only coverage and $8,750 for family coverage, plus $1,000 if you are 55 or older by December 31. For 2025 the limits were $4,300 and $8,550. The figures come from IRS Rev. Proc. 2025-19 and Rev. Proc. 2024-25.
Does an excess HSA contribution carry over to the next year?
Yes. Excess left in the account is taxed again each year until it is removed or absorbed. If you contribute less than your limit in a later year, that unused room absorbs the old excess, and you can deduct it then.