Accountholders who meet the qualifications noted below are eligible to make an HSA catch-up contribution of $1,000.
Health Savings account holder
Age 55 or older (regardless of when in the year an account holder turns 55)
Not enrolled in Medicare (if an accountholder enrolls in Medicare mid-year, catch-up contributions should be prorated)
“Limited purpose” flexible spending accounts (FSAs) and health reimbursement arrangements (HRAs) that restrict reimbursements to certain permitted benefits such as vision, dental, or preventive care benefits.
“Post-deductible” FSA or HRAs that only provide reimbursement after the minimum annual deductible has been satisfied under the HDHP.