Sources, Citations, and Methodology

Sets 2026 HSA contribution limits ($4,400 self / $8,750 family), HDHP minimum deductibles ($1,700 self / $3,400 family), and HDHP OOP maximums ($8,500 self / $17,000 family). Primary source for every 2026 HSA number on this site.

Sets 2026 QSEHRA limits ($6,450 self / $13,100 family), EBHRA limit ($2,200), FSA limit ($3,400), and the ACA Bronze / Catastrophic HSA expansion. Primary source for all HRA and QSEHRA 2026 figures on this site.

The primary IRS consumer guide covering HSA rules, HRA rules, FSA rules, archer MSAs, and all eligibility and contribution rules. Referenced throughout the site for rules of operation, eligible expenses, portability, and rollover rules.

Comprehensive list of qualified medical expenses under 26 USC 213(d). Used to confirm which medical, dental, vision, and other expenses qualify for HSA/HRA reimbursement. Referenced on /family-of-four/ (kids' expenses list).

The statutory basis for HSA rules. Establishes eligibility criteria, contribution limits, qualified distributions, and rollover rules.

Statutory basis for the Qualified Small Employer Health Reimbursement Arrangement. Establishes size limits, benefit caps, and notice requirements.

Establishes that employer HRA contributions are excluded from employee gross income. The statutory basis for HRA tax treatment.

Government plain-English explanation of HSA basics and HDHP requirements. Referenced on eligibility pages.

Source for 2026 ACA Bronze and Catastrophic plan HSA expansion. Open enrollment and plan-year guidance.

Confirms Fidelity HSA has no fees and full brokerage investment options. Used on /triple-tax-advantage/ and /self-employed/ provider comparisons only.

Confirms Lively HSA has no account fees. Used on /self-employed/ provider comparison only.

Fee structure for HSA Bank accounts ($0-$2.50/month, $1,000 invest minimum). Used on /self-employed/ provider comparison only.