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You must be covered under a high deductible health plan (HDHP) in order to establish and take a deduction for contributions to a health savings account (HSA).

Per IRS Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans, page 3:

High deductible health plan (HDHP). An HDHP has:

  • A higher annual deductible than typical health plans, and
  • A maximum limit on the sum of the annual deductible and out-of-pocket medical expenses that you must pay for covered expenses. Out-of-pocket expenses include copayments and other amounts, but don't include premiums.

An HDHP may provide preventive care benefits withouta deductible or with a deductible less than the minimumannual deductible. Preventive care includes, but isn’t limited to, the following:

  1. Periodic health evaluations, including tests and diagnostic procedures ordered in connection with routine examinations, such as annual physicals.
  2. Routine prenatal and well-child care.
  3. Child and adult immunizations.
  4. Tobacco cessation programs.
  5. Obesity weight-loss programs.
  6. Screening services. This includes screening services for the following:
    1. Cancer.
    2. Heart and vascular diseases.
    3. Infectious diseases.
    4. Mental health conditions.
    5. Substance abuse.
    6. Metabolic, nutritional, and endocrine conditions.
    7. Musculoskeletal disorders.
    8. Obstetric and gynecological conditions.
    9. Pediatric conditions.
    10. Vision and hearing disorders.

For more information on screening services, see Notice 2004-23, 2004-15 I.R.B. 725 available at IRS.gov/irb/2004-15_IRB#NOT-2004-23..

The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2019.



Self-Only Coverage Family Coverage
Minimum annual deductible $1,350 $2,700
Maximum annual deductible and other out-of-pocket expenses* $6,750 $13,500

* This limit doesn’t apply to deductibles and expenses for out-of-network services if the plan uses a network of providers. Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies.

Self-only HDHP coverage is HDHP coverage for only an eligible individual. Family HDHP coverage is HDHP coverage for an eligible individual and at least one other individual (whether or not that individual is an eligible individual).

To enter your HSA contribution and/or distribution information into the TaxAct® program:

  1. From within your TaxAct return (Online or Desktop) click Federal. On smaller devices, click the menu icon in the upper left-hand corner, then select Federal 
  2. Click Health Savings Accounts (HSA) in the Federal Quick Q&A Topics menu to expand the category, then click All HSA Topics
  3. The program will proceed with the interview questions for you to enter or review the appropriate information

Note. If you select No Coverage Under an HDHP in 2019 on the screen titled Health Savings Accounts - Type of Coverage, the HSA deduction will not carry to Line 12of IRS Schedule 1 (Form 1040).


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