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Health Savings Account

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Health Savings Accounts – or HSAs – are like a personal savings account designed specifically for health care expenses. Participants own and control the money in the account, and contributions may be made up to your maximum contribution limit.

When a qualified medical payment is due, you can pay for it with the funds in your HSA account using a HSA Debit Card or write a check from your account.

 

Health Savings Account FAQ's

 

How do I choose the correct Health Savings Account?

To be eligible for an Individual Health Savings Account (HSA) you must be enrolled in a high-deductible health plan for yourself. You may also qualify for an individual HSA if your spouse and yourself are both enrolled in the same high-deductible health plan.* To choose which option is right for you, consult your tax advisor. To be eligible for a Family Health Savings Account, you must be enrolled in a high deductible health plan for yourself plus your spouse and/or dependents.

*MidWestOne Bank does not offer tax advice, this is for informational purposes only.

Health Savings Account Contribution Limits

2025 tax year
Contribution limit (single): $4,300
Contribution limit (family): $8,550
Additional catch-up contributions (55 or older, single and family): $1,000

2024 tax year
Contribution limit (single): $4,150
Contribution limit (family): $8,300
Additional catch-up contributions (55 or older, single and family): $1,000
The deadline for 2024 HSA contributions is April 15, 2025 (the tax filing date for the 2024 tax year.)

Health Savings Account Benefits

  • Account ownership - Funds are portable in the case of a change in employers.
  • Security - Your high deductible health plan and HSA help protect you against high or unexpected medical bills.
  • Flexibility in funding - Contributions may be made by the employer, the employee, or any other person or nonperson (charity, etc.) up to your maximum contribution limit.
  • Tax-free savings - Unused funds can roll over into the next plan year or be saved for retirement.
  • Tax deductible contributions - Contributions you make to your HSA may be tax deductible.*
  • Tax-free earnings - Interest earned on the account will accrue tax-free within the HSA.*
  • Tax-free withdrawals - Funds used for qualified medical expenses will not be taxed upon withdrawal.*
  • Catch up contributions - If you are age 55 or older you can make additional catch up contributions.

*Subject to IRS requirements. Consult your tax advisor for more information.

Health Savings Account Restrictions

HSA funds used for non-qualified medical expenses will be assessed a 20% tax penalty and will also be taxed as regular income.

Funds withdrawn after age 65 (or if you become disabled) are exempt from the 20% tax penalty - however, the funds will be subject to income tax if not used for qualified medical expenses.

Health Savings Account Qualification Criteria

  • Must be enrolled in a High Deductible Health Plan (HDHP).
  • Cannot be enrolled in Medicare.
  • Cannot be claimed as a dependent on someone else’s tax return.
  • Cannot be covered under your own or spouse’s employer sponsored health care plan that is not a qualified HDHP.

Health Savings Account Fees

External transfer fee - $25
Closure of account within 6 months of opening - $25
Transaction adjustment - $25
Monthly paper statement fee - $3
See our Schedule of Fees for a complete list of possible fees.

Health Savings Account Rates