Individually-paid DPC membership fees are HSA-qualified up to $150/mo (self) or $300/mo (family) in 2026.
OBBB 2026; IRS Notice 2026-05 · effective 2026-01-01
THE CAP IS A CLIFF: exceed it in a month and the entire arrangement is disqualifying for that month. Employer-paid DPC never qualifies. Caps are inflation-adjusted.
Log the receipt in Candor and see your claimable balance — you can reimburse yourself tax-free this year or in 20 years. No deadline. (IRS Notice 2004-50, Q&A 39)
See my claimable balance →Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.