Based on IRS guidance for 2026, there is no time limit for when you must request reimbursement from your Health Savings Account (HSA) for qualified medical expenses. You can pay for care out-of-pocket, allow the funds to grow tax-free, and reimburse yourself years later, provided the expense occurred after the HSA was established.
Key 2026 Information Regarding Delayed Reimbursement and HSAs:
- No Deadline: You do not have to reimburse yourself in the same year the expense is incurred. You can delay reimbursement indefinitely, provided you keep the receipts.
- Record Keeping: While you can delay reimbursement, you must maintain documentation (receipts) to prove the expense was for a qualified medical purpose.
- 2026 Contribution Limits: For 2026, the maximum HSA contribution is $4,400 for self-only coverage and $8,750 for family coverage ($1,000 extra for age 55+).
- 2026 Eligibility Expansion: Starting Jan. 1, 2026, Bronze and Catastrophic plans are considered HDHPs, allowing more people to contribute to an HSA.
Important Distinction (FSA vs. HSA):
Unlike HSAs, Health Flexible Spending Arrangements (FSAs) often have strict deadlines. While some FSAs allow a grace period (often until mid-March), they do not allow indefinite delayed reimbursement like HSAs.
Unlike HSAs, Health Flexible Spending Arrangements (FSAs) often have strict deadlines. While some FSAs allow a grace period (often until mid-March), they do not allow indefinite delayed reimbursement like HSAs.
Note: The IRS is currently inviting comments on the 2026 guidance (Notice 2026-05) until March 6, 2026.
