HSA and FSA in the Same Year

Not Allowed

  • You can’t contribute to or reimburse yourself from a Health Savings Account (HSA) and have a general purpose Health Flexible Spending Account (FSA) for overlapping months.
  • And, if you are married, your spouse can’t have a general purpose Health FSA at the same time either.
  • Just being eligible to have your medical expenses reimbursed from your spouse’s Health FSA disqualifies you from contributing to an HSA—regardless of whether you’re both on the same health plan or whether you actually get reimbursed from your spouse’s Health FSA.

Allowed

  • It’s ok to contribute to an HSA and a Limited Purpose FSA (used to pay for eligible dental and vision expenses).
  • It’s also ok to contribute to an HSA and a Dependent Care FSA (used to pay for eligible dependent care services such as preschool, summer day camp, before/after school programs, and child or elder care). 

Pairing a Health Savings Account (HSA) with a Limited Purpose FSA and/or Dependent Care FSA increases the pool of tax-free funds you have available to pay for qualified healthcare expenses.

Caution

If you currently have a general purpose Health FSA and you want to switch to a Health Savings Account (HSA):

  • Make sure you don't get tripped up by an FSA carryover or grace period.
  • Spend your entire FSA funds before the end of the FSA plan year.
  • See Switching from an FSA to an HSA.


Resources and related articles:

HSA, FSA, HRA Comparison Table
Switching from an FSA to an HSA
IRS Memorandum No. 201413005 (3/28/2014)
IRS Notice 2005-86

Last updated 07/31/18

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