I have HDHP family plan through my employer with $3000 family deductible.

My employer also has HRA that covers all my expenses after 750$ and before $3000 (=75% of 3000 deductible).

I claimed only $1500 of HRA money out of $2250 available in 2014.

I did not contribute anything to my HSA in 2014.

In 2014 I contributed some money to IRA, but, I think, it is irrelevant.

Can I contribute to my HSA till April 15 of 2015 ? I think yes, but just making sure.

I know that if I did not have HRA, my HSA contribution limit would be $6550.

I guess my limit is a, b, c or d from the following formulas:

a) $4300 = $6550 - $2250
b) $5050 = $6550 - $1500
c) $750
d) $6550

What is the maximum that I can contribute to my HSA for 2014 ?

1 Answer 1


IRS Publication 969 covers both the HSA and HRA. In order to be eligible for contributions to an HSA, you need to be covered by an HDHP, and you need to have no other health coverage. In the Qualifying for an HSA section of Pub 969, it details what is meant by "no other health coverage." Employee benefit health plans, such as Health FSAs and HRAs, are explicitly mentioned. If you are covered by an HRA, you are generally not allowed to contribute to an HSA. There are exceptions for certain types of HRAs, but the fact that your HRA covers your expenses before your deductible is met means that you would not be allowed to contribute to an HSA while you are covered by this HRA.

From IRS Publication 969, Qualifying for an HSA:

Other employee health plans. An employee covered by an HDHP and a health FSA or an HRA that pays or reimburses qualified medical expenses generally cannot make contributions to an HSA. Health FSAs and HRAs are discussed later.

However, an employee can make contributions to an HSA while covered under an HDHP and one or more of the following arrangements.

  • Limited-purpose health FSA or HRA. These arrangements can pay or reimburse the items listed earlier under Other health coverage except long-term care. Also, these arrangements can pay or reimburse preventive care expenses because they can be paid without having to satisfy the deductible.

  • Suspended HRA. Before the beginning of an HRA coverage period, you can elect to suspend the HRA. The HRA does not pay or reimburse, at any time, the medical expenses incurred during the suspension period except preventive care and items listed under Other health coverage. When the suspension period ends, you are no longer eligible to make contributions to an HSA.

  • Post-deductible health FSA or HRA. These arrangements do not pay or reimburse any medical expenses incurred before the minimum annual deductible amount is met. The deductible for these arrangements does not have to be the same as the deductible for the HDHP, but benefits may not be provided before the minimum annual deductible amount is met.

  • Retirement HRA. This arrangement pays or reimburses only those medical expenses incurred after retirement. After retirement you are no longer eligible to make contributions to an HSA.

  • @alpav I've rewritten this answer. It was completely incorrect in its original form, in my opinion.
    – Ben Miller
    Sep 1, 2015 at 0:54

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