The IRS has created a plethora of tax-advantaged savings accounts over the last few decades. But the Health Savings Account (HSA) may just be the most tax-friendly savings vehicles ever written into the tax code. HSAs not only help you financially today, but can continue providing tax advantages for many years down the road.                         

美国国税局（IRS）在过去几十年中创建了多种税收优惠储蓄账户，但健康储蓄账户（HSA）可能是税法中最具税收友好的储蓄工具。HSA 不仅可以帮助您今天的财务状况，还能在未来多年继续提供税收优势

Tax Benefits   

税收优惠

The cost of health care is increasing faster than nearly any other expense for Americans. Being able to pay for medical services and products in a tax-preferred way can save you hundreds, if not thousands of dollars from now through retirement. 

医疗费用的增长速度几乎比美国其他任何开支都要快。能够以税优方式支付医疗服务和产品，可能在今后数年为您节省数百甚至数千美元，直到退休。

Health Savings Accounts provide the trifecta of tax advantages: 

健康储蓄账户提供三重税收优势：

• Contributions are tax-deductible   
• 捐款可税前扣除：您的捐款可以从应税收入中扣除，降低当年的税负。
• Earnings on account balances grow tax-free 
• 账户余额收益免税增长：账户内的收益在税收上得以免税增长。
• Distributions are tax-free for qualified purchases
• 合格消费的提款免税：用于合格支出的提款也不需纳税.

Everyone is almost guaranteed to have health care expenses at some point in their lives. It only makes sense to find the most cost-effective ways to pay them. 

几乎每个人在某个时刻都会产生医疗费用，因此寻找最具成本效益的支付方式是非常合理的。

Limits and Restrictions 

限制与规定

Because of the tremendous tax advantages of HSAs, the IRS puts caps on the amount of money you may contribute every year. For 2025, individuals may contribute up to $4,300  while families may deposit up to $8,550 ($4,150 and $8,300 for 2024, respectively). That's about 3.5% more than the 2024 limits. For individuals 55 or older, an additional $1,000 “catch-up” contribution is allowed every year.

由于 HSA 的巨大税收优势，IRS 对您每年的捐款金额设置了上限。对于2025年，个人的捐款上限为4,300美元，而家庭的上限为8,550美元（2024年为4,150美元和8,300美元）。这比2024年的上限大约增加了3.5%。对于55岁及以上的个人，每年还允许额外捐款1,000美元作为“补充”捐款。

But there is a catch. During the years in which you wish to contribute to an HSA, you must be enrolled in a high-deductible health plan. The IRS specifically defines how a plan qualifies as a high-deductible plan. For 2025, any plan with a deductible of at least $1,650 for individuals or $3,300 for a family. Further, a plan’s total out-of-pocket maximum cannot exceed $8,300 per individual or $16,600 for a family. 

但这里有个条件。在您希望为 HSA 贡献的年份，您必须注册高免赔额健康计划。IRS 明确定义了高免赔额计划的资格标准。对于2025年，个人的免赔额至少需为1,650美元，家庭的免赔额至少为3,300美元。此外，计划的年度自付上限不能超过个人的8,300美元或家庭的16,600美元。

Spending HSA Savings 

使用 HSA 储蓄

Health Savings Accounts are fantastic vehicles to save on medical expenses today or to save for future expenses you might have in retirement. Regardless of when you decide to spend your HSA dollars, it is important to keep all receipts for medical expenses on file. Receipts are required whenever you wish to make a distribution.

健康储蓄账户是今天节省医疗费用或为未来可能发生的退休医疗费用储蓄的绝佳工具。无论您何时决定使用 HSA 资金，保留所有医疗费用的收据是非常重要的。每当您希望提取资金时，都需要提供收据

For those spending regularly, look for an HSA offering a checking account without maintenance fees and an accompanying debit card. Debit cards automatically track qualifying purchases when paying for medical services. They may also be used at pharmacies and retail stores but will require those receipts to back-up your purchases.

如果您定期支出，可以寻找提供无维护费的支票账户和相应借记卡的 HSA。借记卡在支付医疗服务时会自动跟踪合格支出。它们也可以在药店和零售店使用，但需要保留收据以备查。

For those saving for future medical bills, considering an HSA with investment options. Since your account grows tax-deferred and distributions are tax-free, your investments are free from paying capital gains or income tax.

对于那些为未来医疗账单储蓄的人，考虑选择具有投资选项的 HSA。由于您的账户以税延方式增长，提款免税，因此您的投资也免于支付资本利得税或所得税。

Choosing an HSA 

选择 HSA

Whether you have a high deductible through your employer or as a self-insured, you have the choice of which HSA provider to use. We can help you choose the best plan and HSA to maximize your savings on medical expenses and returns inside your HSA. If you have any questions, contact our office today. 

无论您是通过雇主获得高免赔额保险还是自保，您都有选择 HSA 提供商的权利。我们可以帮助您选择最佳计划和 HSA，以最大化您的医疗费用储蓄和 HSA 内部收益。如果您有任何问题，请立即联系我们的办公室。