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Account & Regulation

HSA

A Health Savings Account: a triple-tax-advantaged account for medical expenses. Contributions are deductible, growth is tax-free, and qualified medical withdrawals are tax-free. Often used as a stealth retirement account.

What is an HSA?

A Health Savings Account (HSA) is a tax-advantaged account for medical expenses, available to anyone enrolled in a qualifying high-deductible health plan (HDHP). It is the only account in the US tax code that offers a full triple tax advantage.

The triple tax advantage

  • Tax-deductible contributions: reduce your taxable income in the year you contribute, similar to a Traditional IRA
  • Tax-free growth: investments inside the HSA grow without annual tax on gains, interest, or dividends
  • Tax-free qualified withdrawals: money used for qualified medical expenses comes out completely tax-free, at any age, for life

No other account offers all three. A Roth IRA is tax-free in and out but not deductible. A Traditional IRA is deductible and tax-deferred but taxed on withdrawal. HSA checks every box for qualified medical use.

The stealth retirement account

  • At age 65, non-medical withdrawals are allowed and taxed as ordinary income (same as a Traditional IRA)
  • Qualified medical withdrawals stay tax-free even after age 65
  • Save receipts for decades: you can reimburse yourself years later for medical expenses paid out of pocket, as long as the HSA existed at the time of the expense

Key details

  • HDHP required: you must be enrolled in a high-deductible health plan to contribute
  • Annual limits: IRS sets single-coverage and family-coverage limits each year
  • Investments: most HSA providers allow you to invest balances above a minimum into mutual funds or ETFs
  • Not use-it-or-lose-it: unlike FSAs, HSA balances roll over forever and are yours if you change jobs
For anyone eligible, max out the HSA before most other retirement accounts. No other vehicle offers tax-free growth and tax-free withdrawals on the same dollars.

Related Terms

401(k)

An employer-sponsored retirement plan where employees defer part of their salary into tax-advantaged investments. Contributions are pre-tax, growth is tax-deferred, and many employers offer a matching contribution.

403(b)

A retirement plan for employees of public schools, universities, churches, and certain nonprofits. Similar to a 401(k) in structure and contribution limits, with investments typically in annuities or mutual funds.

457(b)

A deferred compensation plan for state and local government employees and some nonprofits. Separate contribution limit from 401(k) and 403(b), and no early withdrawal penalty at separation of service.

Roth 401(k)

A 401(k) variant funded with after-tax dollars. Investments grow tax-free and qualified withdrawals in retirement are tax-free, combining the high contribution limits of a 401(k) with the Roth tax treatment.

Roth IRA

A retirement account funded with after-tax dollars. Investments grow tax-free, and qualified withdrawals in retirement are completely tax-free, including all earnings.

SEP IRA

A retirement account for self-employed individuals and small business owners. Much higher contribution limits than a standard IRA, and contributions are tax-deductible.