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健康储蓄账户(HSAs)很流行,但经常未得到充分利用. HSAs提供了无与伦比的税收优惠, 比IRA账户更好, 还有鞋盒策略, 随着时间的推移,额外的税收优惠会变得非常显著 如果战略得到正确实施.

如果你有资格申请健康储蓄账户, then knowing how to maximize your tax benefits through the Shoebox Strategy will allow you to earn and spend a substantial amount of permanently tax-free income. 在这篇文章中, we will discuss the basic rules of an HSA account and give you step-by-step instructions on how to implement the tax-advantaged method.

什么是hsa帐户,它是如何工作的?

HSA是用于支付医疗保健费用的税收优惠账户. Contributions to the account are tax-free and distributions from the account are tax-free as long as they are spent on qualified medical expenses.

如果雇员被纳入雇主资助计划, 他们的雇主会向该雇员的HSA账户支付一定的费用, 那么这个金额就被排除在收入之外, 以及员工是否为自己的HSA捐款, 然后是减少收入的税收减免.

你怎样才有资格申请hsa帐户?

你必须被认为是一个“合格的个人”,以贡献的HSA. 这意味着您必须满足以下要求:

  • 在每个月的第一天有高免赔额健康计划(HDHP)的保险吗.
  • 没有其他的医疗保险,比如非高免赔额的医疗计划. 你可能有牙科,视力,或长期护理,仍然有资格.
  • 不参加医疗保险
  • 而不是依赖别人的纳税申报单

A High-Deductible Health Plan is defined as a plan with a higher annual deductible than typical health plans and a maximum limit on annual deductible and out-of-pocket medical. (有关目前的费用限制和自付费用的信息, 请访问美国国税局网站)

幸运的是, 保险公司通常会给保险计划贴上符合HSA标准的标签, 高免赔额的健康计划. So, 只要你满足其他的要求, you shouldn’t have to double-check the medical plan requirements to make sure it is HSA eligible.

你能在2021年为hsa贡献多少?

2021年, 如果你只有自己的HDP覆盖, 那么出资限额是3美元,600; if you have family HDHP health coverage, 那么出资限额是7美元,200. 缴款限额每年根据通货膨胀而调整.

如果你55岁或以上, 那么IRS就会允许额外1美元的HSA补缴,000美元用于个人和家庭保险(结果是4美元,600年和8美元,2021年限额为200).

如果你不小心贡献过多, you can correct the mistake by withdrawing the excess contribution before filing your income tax return by the deadline (4/15 without an extension or 10/15 with an extension). If you do not remove the excess, then there is an annual 6% excise tax until you correct the mistake.

什么是符合资格的医疗费用?

Qualifying health expenses that result in tax-free distributions from your HSA are eligible expenses that:

  • 在HSA建立后产生的; and
  • 由你,你的配偶,和你的家属引起的; and
  • 用于某些类型的医疗费用:
    • General Rule: Expenses intended to primarily alleviate or prevent a physical or mental disability or illness (excludes items merely beneficial, 比如维生素或假期)
      • 医生的医疗服务费用
      • 设备、用品和诊断设备的成本
    • 例子:
      • 去看医生
      • 处方药和非处方药
      • 牙齿清洁等牙科费用, 密封胶的应用, 或治疗牙齿疾病
      • 眼睛检查
      • 长期护理保险(有一定限制)

如果你对符合条件和不符合条件的费用有兴趣的话, Optum银行提供 这是一个很好的工具.

什么是不合格的医疗费用?

一般来说, expenses that are considered non-medical expenses are payments for items that are elective or expenses that, 同时对一般健康有益, 主要目的不是为了减轻或预防某种疾病. 例如, gym memberships or any cosmetic expense such as plastic surgery or dental veneers are not covered unless deemed medically necessary.

If you’re planning to use HSA funds for an expense that is typically elective or for general health, 即使这是医学上必须的, 你应该保持必要的支持. The support will usually include a doctor’s note and can also include additional records showing your circumstance.

其他不包括在内的非医疗费用包括丧葬服务, 照顾孩子, 孕妇装, 错过预约的费用. 虽然这不是一个全面的列表, 它提供了通常不被HSAs覆盖的费用类型的概念. 由于大部分医疗费用由公共卫生服务部门支付, 尤其是那些通常是最高成本的费用, it is usually not difficult for you to ensure you have enough qualifying medical expenses to cover the distributions from your HSA in a given year.

hsa的税收优惠是什么?

最直接的税收优惠, 即使你在没有实施鞋盒战略的情况下捐赠和花费了HSA的资金, is that employee or employer contributions directly through payroll are not subject to income or payroll tax by offering it through a Section 125 plan.

例子:

7200美元的家庭保险将为你节省550美元.80美元的工资税,将为你的雇主节省550美元.80. 如果你是个体经营者,那么你将总共节省1101美元.工资税60英镑. 此外,根据你的所得税税率,你还可以节省税款. 因此,如果你属于24%的纳税等级,那么你将节省1728美元的所得税. 在总, 作为个体经营者, 你总共会省下2美元,829, 或者作为雇员, 你将节省1美元,278.给你的家庭健康保险捐7200美元.

与税前IRA或401k相比,这些税收储蓄有什么优越性

1) HSA可以节省工资税,而税前个人退休账户不能

2)这是永久性的减税,而不是暂时性的延期缴税.

虽然在这个例子中节省了大量的税收, HSAs允许更多的机会通过鞋盒策略来最小化税收.

hsa鞋盒策略:一步一步来

HSA鞋盒策略是最大限度地从您的HSA帐户税收利益的方法, 澳门葡京游艺赌场看到很少纳税人这么做. It’s a way to take the most advantage of what’s considered the triple-tax advantage (pre-tax contributions, 收益是免税的, 有资格的医生取款是免税的).

这一策略的基本前提是每年为HSA做出贡献, “鞋盒”收据, 将资金投资于证券, 退休时免税. 下面的步骤概括了这种鞋盒策略所提供的机会.

1. 自费支付医疗费用,而不是从HSA中支付.

如果你自费支付医疗费用, 你可以继续建立和赚取利息的钱在你的HSA.

2. 归档并存储您的医疗收据,以符合资格的医疗费用多年.

记录你的报销情况, 解释的好处, 并通过将它们保存在网上或放在“鞋盒”中以备日后参考.

3. 投资HSA基金.

By investing your HSA funds with a smart strategy, you can grow your investments tax-free.

4. 一旦你准备好退休, 从HSA基金中报销你过去几年符合条件的医疗费用.

Withdrawals made at any age are tax-free and penalty-free when reimbursing for qualified medical expenses incurred since the time you qualified to contribute to an HSA.

5. 从免税的捐款和免税的收入中享受退休!

通过使用这个策略, 你可以享受HSA的三个好处——税前捐款, 收入不征税, 和退免税. 一旦你到了65岁, 即使你因为其他符合条件的医疗费用而撤资, 这种分配是免税的,而且只需要缴纳普通所得税.

6. 由于HSAs没有最低免税分配的要求, 你想投资多久就投资多久.

你不需要每年提款,直到你准备退休. You may choose to leave some or all of the investment gains untouched while you work longer.

根据国税局的指导, there is no time limit for reimbursing yourself for qualifying medical expenses from your HSA. This is the significant rule that makes it easy to use an HSA as a superior retirement account to other more traditional options. 没有时间限制, 多年来,你可以存下所有符合条件的医疗费用, 然后在20年后,当你因为其他原因需要资金时,偿还自己. 只要确保保留记录以支持医疗报销!

在为你的Hsa报税时应避免的错误

HSA的贡献和分配报告在表格8889上. 澳门葡京游艺赌场在所得税申报单上看到的两个最常见的错误是:

1. Forgetting to report contributions you make to your HSA that are not automatically withheld from your paycheck.

经常, HSA缴款在您年度表格W-2栏12下披露, 代码W, 由你或你的雇主支付,并自动从你的收入中扣除. 如果是这样的话, 只要你的记者向你提供了准确的W-2表格, 你应该不会有任何问题报告你的HSA贡献.

然而, it is also very common for employees or self-employed individuals to contribute directly to their HSA without an automatic deduction run through payroll. 当这种情况发生, 除非你提供资料,否则你的税务人员不知道你的贡献. Very often we see taxpayers provide us prior-year tax returns where they had assumed their HSA contributions were getting deducted on the tax return, 但是没有分项扣款. 这很有可能是因为税务人员没有具体询问, and the taxpayer thought one of their tax forms provided would have communicated this information when that is usually not the case.

这个错误会导致HSA失去一个主要的税收优惠. 因此, we always recommend double-checking your income tax return once it’s prepared and looking out for the deduction reported on Form 8889, 哪个会显示贡献. 然后, 你也可以在附表1中扣除, 第二部分, Line 12 of your tax return if the contribution was not reported through payroll on your W-2.

2. Omitting HSA distributions spent on qualifying health care expenses reported to you on Form 1099-SA

这个错误是目前为止澳门葡京游艺赌场在纳税申报单上看到的最常见的HSA纳税申报错误. 如果你在纳税年度从你的HSA中获得任何类型的分配, 最常见的做法是直接使用HSA卡支付符合条件的医疗费用, 比如在医生的办公室, 然后你会收到表格1099-SA. 此表格通常通过HSA受托人的在线门户网站以电子方式收到. Since HSAs often have fewer regular contributions and activities than IRAs and are held at institutions that are lesser-known, we find that taxpayers are less familiar with logging into their accounts and do not download their annual Form 1099-SA to provide to their tax return preparer.

当你没有在表格8889上报告你的HSA时, 国税局会替你报告,并承担所有的分配. IRS系统包含了以你的名字和社会身份报告的税务文件, 如表格1099-SA, 它会将它们与你提交的所得税申报表相匹配. This means that you do not have to get audited for the IRS to catch a mistake in omitting the HSA distributions from your return. 而不是, 这个错误会被国税局的计算机软件自动发现, 然后生成一个通知,将应税收入添加到你的回报. 然后,你就有责任证明提议的附加税是不正确的. 这样一来,你不仅需要撤回所有支持才能提交, but you have to make sure you timely respond to the IRS notice and follow the required procedure to disagree with the notice. 如果你没有及时回复, 例如, 因为你搬了地址,却没收到通知, 然后国税局会发出一份欠税通知,并在你的申报单上加税, 除了评估罚金和利息.

为了避免这个错误, always log in to your HSA trustee’s online account and make sure you download all available tax documents. 如果你知道你在纳税年度花了HSA基金, 然后你就有税务文件要申报了, 所以一定要把它提供给你的税务准备人员.

向有经验的税务专家咨询

在DiLucci, our experienced team of tax professionals is here to help you with your individual or business tax needs, 包括协助卫生保健支出和卫生福利金账户.

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