Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans

Sep 19, 2026

Publication 969 explains Health Savings Accounts (HSAs) and other tax-favored health plans for preparing U.S. 2025 tax returns. It highlights updates affecting 2025 filing, including telehealth and remote care treatment under amended Code section 223, and 2025 HSA-eligible rules. It also covers Health Flexible Spending Arrangement contribution limits and carryover amounts for 2025. Additional reminders address preventive care requirements for qualifying HDHPs and specific guidance from IRS notices.

LanguageEnglish

CategoryForms

FormatPDF

Pages22

Reading Time8 min

AccessFree to download

What’s New

Telehealth and other remote care services

Health Flexible Spending Arrangement (FSA) contribution and carryover for 2025

Reminders

Preventive care for purposes of qualifying as an HDHP

Expenses treated as amounts paid for medical care

Expenses related to COVID-19 and preventive care for HDHPs

Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans For use in preparing 2025 Returns | | | | --- | --- | | Get forms and other information faster and easier at: | | | • [IRS.gov](IRS.gov) (English)
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Go to [IRS.gov/Pub969](IRS.gov/Pub969) for the latest information about Pub. 969. | | --- | | What’s New
Telehealth and other remote care services. Public Law 119-21, July 4, 2025, amended Code section 223 to provide that:
1. A Health Savings Account (HSA) eligible individual may have disregarded coverage (besides the high deductible health plan (HDHP)) for telehealth and other remote care, and
2. A plan will not fail to be treated as an HDHP by reason of failing to have a deductible for telehealth and other remote care services.
The amendments apply to plan years beginning after 2024.
Health Flexible Spending Arrangement (FSA) contribution and carryover for 2025. Revenue Procedure 2024-40, October 22, 2024, provides that for tax years beginning in 2025, the dollar limitation under section 125(i) on voluntary employee salary reductions for contributions to Health Flexible Spending Arrangements is $3,300 . If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $660. | Reminders Preventive care for purposes of qualifying as an HDHP under section 223. Notice 2024-75, October 28, 2024, expands the list of preventive care benefits permitted to be provided by an HDHP without a deductible or with a deductible below the applicable minimum deductible for the HDHP, to include over-the-counter oral contraceptives (including emergency contraceptives) and male condoms. Notice 2024-75 also clarifies that (1) all types of breast cancer screening for individuals who have not been diagnosed with breast cancer are treated as preventive care,(2) continuous glucose monitors for individuals diagnosed with diabetes are generally treated as preventive care, and (3) the safe harbor for absence of a deductible for certain insulin products applies without regard to whether the insulin product is prescribed to treat an individual diagnosed with diabetes or prescribed for the purpose of preventing the exacerbation of diabetes or the development of a secondary condition. For more information on Notice 2024-75, 2024-44 I.R.B. 1026, [see](see IRS.gov/irb/2024-44_IRB#NOT-2024-75)[ ](see IRS.gov/irb/2024-44_IRB#NOT-2024-75)[IRS.gov/irb/2024-44_IRB\#NOT-2024-75](see IRS.gov/irb/2024-44_IRB#NOT-2024-75) . Expenses treated as amounts paid for medical care. Notice 2024-71, October 28, 2024, provides a safe harbor under section 213 of the Internal Revenue Code for amounts paid for condoms. The Treasury Department and the IRS will treat amounts paid for condoms as amounts Publication 969 (2025) Catalog Number 24216S Feb 11, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) paid for medical care under section 213(d) . Because amounts paid for condoms are treated as expenses for medical care under section 213(d), if the other requirements of section 213(a) are met (for example, if a taxpayer’s total medical expenses exceed the 7.5% adjusted gross income limitation and are not compensated for by insurance or otherwise), then amounts paid by the taxpayer for condoms for the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependent are deductible as expenses for medical care under section 213. Additionally, because amounts paid for condoms are treated as expenses for medical care under section 213(d), the amounts are also eligible to be paid or reimbursed under a health Flexible Spending Arrangement (FSA), Archer Medical Savings Account (MSA), Health Reimbursement A

FAQs

What telehealth and remote care changes affect HSAs under Publication 969?

Amended Code section 223 allows disregarded coverage for telehealth and other remote care besides an HDHP. It also provides that failing to have a deductible for telehealth/remote care does not prevent the plan from being treated as an HDHP.

What is the 2025 dollar limitation for Health Flexible Spending Arrangement (FSA) salary reductions?

For tax years beginning in 2025, the limitation under section 125(i) is $3,300. If carryover is allowed, the maximum carryover amount is $660.

Which preventive care items can be provided by an HDHP without a deductible under the discussed IRS guidance?

Notice 2024-75 expands permitted preventive care benefits under section 223. It includes certain over-the-counter oral contraceptives (including emergency contraceptives) and male condoms, and clarifies specific rules for breast cancer screening, continuous glucose monitors, and certain insulin safe harbors.

Sep 19, 2026

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