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HSA Excess Contribution Excise Tax Calculator (2026 Limits)

What does this come to under the current IRS rules?

Excess over the 2026 HSA limit after timely withdrawals and the 6% excise tax on what stays in the account.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Excise tax (6%)
$60
Form 5329, repeats each year the excess stays
2026 contribution limit
$4,400
Excess subject to the tax
$1,000
Drawn to one scale
Excise tax (6%)$60
2026 contribution limit$4,400
Excess subject to the tax$1,000
Withdraw to avoid the tax$1,000
All results
MeasureResult
Excise tax (6%)$60
2026 contribution limit$4,400
Excess subject to the tax$1,000
Withdraw to avoid the tax
Plus earnings, by the return due date including extensions
$1,000
How this was worked out
Work shownrecomputed as you type
2026 limit: $4,400 self-only, $8,750 family, plus $1,000 at age 55 or older
Excess = contributions - limit - timely withdrawals + prior excess still in the account
Excise tax = 6% x excess

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • 2026 limit: $4,400 self-only, $8,750 family, plus $1,000 at age 55 or older
  • Excess = contributions - limit - timely withdrawals + prior excess still in the account
  • Excise tax = 6% x excess

How it works

Publication 969 lists the 2026 HSA limits of $4,400 for self-only and $8,750 for family coverage, plus $1,000 for an account holder age 55 or older. Contributions above the limit owe a 6% excise tax for each year the excess stays in the account.

Withdrawing the excess and its earnings by the due date of the return, including extensions, avoids the tax on the amount withdrawn; the earnings are other income in the year withdrawn. The limit is prorated by months of HDHP coverage unless the last-month rule applies; this tool assumes coverage all year.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Do employer contributions count toward the limit?

Yes. Employer and cafeteria plan contributions count with your own.

Does the tax repeat?

Yes. Publication 969 states the 6% tax applies each year the excess stays in the account.

How are earnings on the excess taxed?

When withdrawn with the excess, they are other income in the year withdrawn.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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