How much can I contribute to my HSA if I lose eligibility mid-year?

Your annual contribution must be prorated based on the number of months you were eligible during the calendar year. 

Calculating your prorated contribution:

• Divide your maximum contribution by 12 (if you’re age 55 or older, your maximum includes a $1,000 catch-up contribution)
• Take that amount and multiply it by the number of months that you were HSA-eligible (only for those months you were eligible starting on the first day of the month). 
• That amount is your maximum contribution. 

If you’ve contributed more, you must transfer the excess (plus any earnings on the excess amount) from your HSA as soon as possible. You must then include the excess amount in your taxable income when you file your personal income tax return.

Only you know how much you’re permitted to contribute (depending on the number of months that you’re HSA-eligible and to how many HSAs you’re contributing). That means that you alone are ultimately responsible for monitoring your total contributions against the statutory maximum.