Does My Direct Primary Care Plan Keep HSA Eligibility?
Whether a direct primary care arrangement keeps HSA eligibility under IRC 223(c)(1)(E): the monthly fee limit and the excluded services.
Open the tool → Runs in your browser. Data leaves only if you deliberately send a problem report from the interactive tool.
Example
- Year
- 2026 year
- People covered
- One person
- Billing period in months
- Month
- Fee per billing period, all arrangements
- 120 USD
- Care only by primary care practitioners
- Yes
- The fee is the only charge
- Yes
- Includes procedures needing general anesthesia
- No
- Includes prescription drugs other than vaccines
- No
- Includes labs beyond office primary care
- No
Result: Compatible: $120.00 a month against the 2026 limit of $150.00 for one person, and its terms meet IRC 223(c)(1)(E). Enrollment does not end HSA eligibility.
The tool opens with these values already filled in. Replace them with your own.
What you enter
- Year
- People covered
- Billing period in months
- Fee per billing period, all arrangements
- Care only by primary care practitioners
- The fee is the only charge
- Includes procedures needing general anesthesia
- Includes prescription drugs other than vaccines
- Includes labs beyond office primary care
The other 2 fields
- Who pays the fee
- Monthly limit for an unlisted year
How this is calculated
Citation
IRC 223(c)(1)(E), added by Pub. L. 119-21 section 71308; IRS Notice 2026-5, questions A-11 through A-20. Read the source ↗
A reference and educational tool. Not medical, legal, or financial advice, and not a substitute for clinician judgment.