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2015 HSA Contribution Deadline Reminder

(January 11, 2016) Now that we have rung in the new year, HSA stuff staff is posting this reminder regarding the 2015 HSA contribution deadlines.

In an almost 6 page revenue ruling (Revenue Ruling 2015-13) that was released back in May, the IRS provided a detailed explanation of the deadline for making contributions to HSAs for the 2015 tax year. The need for such an explanation is due to April 15th landing on a holiday which is immediately followed by a weekend, and then yet another holiday for some taxpayers. The bottom line is the deadline for making HSA contributions for tax year 2015 will be Monday, April 18, 2016 for all U.S. taxpayers except for residents of Massachusetts and Maine who will have until Tuesday, April 19, 2016 to make their contributions to HSAs.

By law, filing and payment deadlines (including the deadline for making HSA contributions) that fall on a Saturday, Sunday or a legal holiday are timely satisfied if met on the next business day. Legal holiday includes a legal holiday observed in the District of Columbia. For tax year 2015 HSA contributions, the later than usual deadline is a result of Emancipation Day (a holiday observed in the District of Columbia), which falls on Saturday, April 16th, being observed on Friday, April 15th. As a result, all U.S. taxpayers, nationwide (with the exception of taxpayers who are residents of Massachusetts and Maine), have at until Monday, April 18, 2016 to make HSA contributions for tax year 2015. The HSA contribution deadline for taxpayers that are residents of Massachusetts and Maine, however, is further extended to Tuesday, April 19th due to the observation of Patriot’s Day in those two states on Monday, April 18th.

Click here to access a full copy of Revenue Ruling 2015-13.