Families (k) Amount ($m)

Under 15,000 142 203 31 95 7 1 113 14

15,000 under 30,000 690 765 91 171 68 20 626 198

30,000 under 40,000 684 914 82 139 75 18 630 278

40,000 under 50,000 650 1,087 98 190 94 30 601 326

50,000 under 60,000 588 1,030 94 214 93 43 537 304

60,000 under 75,000 768 1,657 146 393 145 66 678 445

75,000 under 100,000 1,158 2,945 186 460 183 90 1,070 873

100,000 under 200,000 2,046 6,641 372 1,227 370 322 1,838 2,059

200,000 under 500,000 800 3,592 228 1,052 228 352 660 1,008

500,000 under 1,000,000 157 856 62 338 62 123 114 226

1,000,000 under 5,000,000 57 330 25 143 25 56 38 88

Over $5,000,000 5 28 2 12 2 4 3 8

Total 7,745 20,049 1,418 4,434 1,353 1,126 6,910 5,827

Families (k) Amount ($m)

Under 15,000 153 227 8 7 2 0 7 1

15,000 under 30,000 579 627 38 34 26 5 38 7

30,000 under 40,000 610 712 26 23 20 4 26 5

40,000 under 50,000 588 853 44 62 40 11 43 12

50,000 under 60,000 516 773 33 30 33 5 31 6

60,000 under 75,000 730 1,298 35 39 31 8 29 7

75,000 under 100,000 1,112 2,286 42 38 40 7 39 7

100,000 under 200,000 1,990 5,175 52 84 47 22 49 16

200,000 under 500,000 772 2,522 * 14 * 28 * 14 * 10 * 12 * 5

500,000 under 1,000,000 137 554 * * * * * *

1,000,000 under 5,000,000 49 208 1 1 0 1 0 0

Over $5,000,000 4 18 0 0 0 0 0 0

Total 7,240 15,252 293 348 253 72 275 66

Adjusted Gross Income ($)

Total Distributions6 Taxable Distributions7 Tax on Distributions8

Adjusted Gross Income ($) Amount ($m)

Total Contributions2 Direct Contributions3 Tax Value of Deduction4 Tax Value of Exclusion5

Families (k) Amount ($m) Families (k) Families (k) Amount ($m)

Families with Health Savings Accounts by Adjusted Gross Income, 20141

Contributions

Families with Health Savings Accounts by Adjusted Gross Income, 20141

Distributions

Penalty on Distributions9

Families (k) Amount ($m) Families (k) Amount ($m) Families (k) Amount ($m)

U.S. Department of the Treasury

Office of Tax Analysis

January 6, 2017

1
Families (k) Amount ($m)

Under 15,000 216 385

15,000 under 30,000 710 816

30,000 under 40,000 727 897

40,000 under 50,000 691 1,017

50,000 under 60,000 621 1,039

60,000 under 75,000 833 1,655

75,000 under 100,000 1,228 2,603

100,000 under 200,000 2,219 7,076

200,000 under 500,000 893 5,187

500,000 under 1,000,000 179 1,673

1,000,000 under 5,000,000 66 680

Over $5,000,000 6 57

Total 8,389 23,084

Notes:

* Data combined to avoid disclosure of information for specific taxpayers.

6. Total distributions as reported on Form 1099-SA.

7. Taxable distributions are those not used for qualifying health expenses, as reported on Form 8889.

8. The tax on distributions is the income tax liability calculated for non-qualified distributions reported on Form 8889.

9. The penalty on distributions is the additional 20-percent tax on non-qualified distributions, as reported on Form 8889.

10. The account balance is assessed as of Dec 31, 2014 and as reported on Form 5498-SA.

2. Total contributions are as reported by HSA trustees on Form 5498-SA. The total includes contributions made directly by the taxpayer and deducted from AGI and 

contributions made through payroll deductions and excluded from wage income for income and payroll tax purposes. It includes rollovers from Individual 

Retirement Arrangements but not rollovers from other HSAs.

3. Direct contributions are those made by the taxpayer and deducted from AGI, as reported on Form 8889.

5. The tax value of exclusion is the estimated federal income and payroll tax loss associated with contributions made through payroll deduction. It does not include 

the tax loss on investment returns in the account. Contributions made through payroll deduction are inferred to be the difference between total contributions 

reported on Form 5498-SA and direct contributions reported on Form 8889.

4. The tax value of deduction is the federal income tax loss associated with the deduction of direct contributions from AGI. It does not include the tax loss on 

investment returns in the account.

1. Heath Savings Accounts (HSAs) as reported here include Archer Medical Savings Accounts (MSAs). Because new Archer MSAs cannot be opened after 2007, most 

amounts reported here are for other HSAs.

Balances

Families with Health Savings Accounts by Adjusted Gross 

Income, 20141

Adjusted Gross Income ($)

Account Balance10

U.S. Department of the Treasury

Office of Tax Analysis

January 6, 2017

2