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Health Savings Account - Questions & Answers

Q. What is a Health Savings Account?
A.
An HSA works like an IRA, except that money is used to pay health care costs. Participants first enroll in a relatively inexpensive high deductible insurance plan. Then, a tax-deductible health savings account may be opened to cover current and future medical expenses. The money deposited, as well as the earnings, are not taxable. The funds can then be withdrawn to cover qualified medical expenses tax-free. Unused balances roll over from year to year.

Q. Who can qualify?
A.
Everyone (not just self-employed or small businesses) with a qualified high deductible insurance plan is eligible for a tax-deductible HSA.  

Q. What are some of the main benefits of an HSA?

bulletTax-deductible contributions
bulletTax-free earnings
bulletTax-free distributions
bulletPortability as beneficiaries can take assets from job to job and into retirement
bulletWithdrawals for qualified medical expenses are tax-free
bulletWithdrawals after age 65 for any purpose are penalty-free

Q. Can I get an HSA with any high deductible health insurance plan?
A.
No, the plan must meet government requirements to be considered an HSA qualified health insurance plan. For 2007, the HSA qualified health insurance plan must have a minimum deductible of $1,100 for self-only coverage and $2,200 for family coverage. The maximum out-of-pocket expenses for allowed costs must be no more than $5,500 for self-only coverage and no more than $11,000 for a family, also in 2007.  Get a free quote on an HSA qualified health plan

Q. Is the family deductible an aggregate?
A. 
Yes, there is one deductible for the entire family as opposed to the per person deductibles that traditional plans have.

Q. Are there any first-dollar benefits?
A.
Yes, many plans offer first-dollar benefits for preventative care, not subject to deductible. These often include things like routine well child visits and immunizations, pap exams, mammograms and PSA exams.

Q. Do Rx claims apply toward the plan deductible?
A.
Yes, for many, but not all plans.  Some very inexpensive HSA qualified plans do not allow costs for prescriptions to count towards the deductible, nor are they a covered benefit after the deductible is met.  This can be pretty risky, particularly if you develop a condition that requires expensive medication, like cancer.  See the plan description to confirm this benefit. 

Q. What are the tax advantages of contributing to an HSA?
A.
Contributions to HSAs are made on a tax-deductible basis, meaning you can deduct them from your gross taxable income. You can invest contributed amounts as you choose, and those investment earnings accumulate tax-free until you need the money. Once you decide to make a withdrawal, that's tax-free too, as long as the funds are used to pay for qualified medical expenses, including health insurance deductibles, most payments for medical services, prescriptions and dental and vision care. The penalty for a non-qualified withdrawal prior to age 65 is 10% and the penalty no longer applies after age 65, so you are then free to use your savings as you like. 

Q. What are the maximum contribution limits for 2007?
A.
Annual contribution limits for 2007 are capped at $2,850 for an individual or $5,650 for a family, even if your deductible is less! 

Q. What will the maximum contribution limits be in 2008?
A.
Annual contribution limits for 2008 are capped at $2,900 for an individual or $5,800 for a family.

Q. If I get an HSA plan and am 55 years old or older are there any special "catch up" benefits?
A. Yes, in addition to the normal contribution levels HSA's have “catch up” provisions. Catch up contributions for individuals who are 55 or older was increased from $700 in 2006 to $800 in 2007.  They will further increase to $900 in 2008. 

Q. If both spouses are 55 and older, can both spouses make “catch-up” contributions?
A. Yes, if both spouses are eligible individuals and both spouses have established an HSA in their name. If only one spouse has an HSA in their name, only that spouse can make a “catch-up” contribution. 

Q. If I get a qualified HSA health insurance plan and HSA mid-year how are HSA contributions pro-rated?
A. Starting in 2007, the HSA contribution can be funded up to the maximum, so long as the account holder remains HSA eligible for at least 12 months.  Prior to 2007 the both regular and catch up contributions were prorated based upon the time the Health Savings Account and HSA qualified plan were in force. 

Q. Does the account need to be funded before year-end?
A. You have until the tax-filing deadline of the following year to make a contribution for the previous tax year.

Q. Do my HSA contributions have to be made in equal amounts each month?
A. No, you can contribute in a lump sum or in any amounts or frequency you wish. However, your account trustee/custodian (bank, credit union, insurer, etc.) can impose minimum deposit and balance requirements.

Q. Can medical expenses incurred before the HSA was established be paid from the HSA?
A. Individuals who establish an HSA on or before April 15, 2005 can use the HSA to reimburse qualified medical expenses incurred on or after the later of: 1) January 1, 2004; or 2) the first day of the first month that they are covered under an HDHP. For HSAs established after April 15, 2005, medical expenses may not be paid from an HSA if the expenses were incurred before the HSA was established.

Q. Can I claim both the “above-the-line” deduction for an HSA and the itemized deduction for medical expenses?
A. You may be able to claim the medical expense deduction even if you contribute to an HSA. However, you cannot include any contribution to the HSA or any distribution from the HSA, including distributions taken for non-medical expenses, in the calculation for claiming the itemized deduction for medical expenses.

Q. Can I use the HSA funds for my spouse or dependents?
A.
Yes, withdrawals from HSAs are tax-free if they are used to pay for qualified medical expenses of the account holder, his or her spouse, or dependents.

Q. What is the penalty for non-qualified withdrawals before age 65?
A.
The penalty for a non-qualified withdrawal prior to age 65 is 10% and the penalty no longer applies after age 65 so you are free to use your savings as you like.  Non-qualified withdrawals are taxable both before and after age 65. Withdrawals from HSAs are tax-free if they are used to pay for qualified medical expenses.

Q. Can people decide to have his/her HSA custodial account administered by a bank/institution of their own choosing?
A.
Yes, you can have a qualified medical plan and decide to have his/her HSA account with another HSA administrator

Q. How to Find the Best HSA Qualified Health Plan
A. No one insurance company is the best in all situations.  Things like age, zip code, tobacco use and health history will influence which plan will be best for your specific needs.  

We will review HSA qualified plans from Colorado's top companies including Anthem Blue Cross Blue Shield, Humana, Assurant Health, Aetna, American Medical Security and UnitedHealthcare Golden Rule and more to help you find the best value on the right health plan.   Get a free personalized quote on an HSA qualified health plan

More Questions and Answers

MORE HSA LEARNING RESOURCES >
HSA OVERVIEW
HSA QUALIFIED HEALTH PLANS
HSA BANKING OPTIONS
HSA MULTIMEDIA TUTORIAL
HSA QUALIFIED EXPENSES
GET A QUOTE ON AN HSA QUALIFIED HEALTH PLAN

Health Savings Accounts are the biggest advancement in health care financing in years is available to anyone in Colorado with our HSA qualifying high-deductible medical plans! Call Colorado Health Insurance Brokers at 800-416-4481 for more information and a free quote or Get a free instant HSA quote.


* See IRS Publication 502 for a list of qualifying medical expenses. You may also reference the IRS HSA Questions and Answers bulletin and www.irs.gov for more information on HSA's and IRS rulings and www.ustreas.gov for Treasury Department rulings.  Colorado Health Insurance Brokers are not engaged in rendering tax, investment or legal advice. Federal and state regulations are subject to change. If tax, investment or legal advice is required, seek the services of a licensed professional.   All terms and conditions of insurance coverage, including benefits and exclusions, are contained in the Certificate, which shall control in the event of a conflict with this overview.

 

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