Can I max out my HSA contributions with my remaining paychecks this year?

This is a great question about HSA timing! Your benefits coordinator is actually mixing up two different concepts here. You're correct that HSA contributions through payroll are generally counted in the year the money is actually paid to you, not when it's earned. So a January 7th paycheck would normally count toward next year's HSA contribution limit, not this year's. What makes HSAs special is that you can make direct contributions (outside of payroll) to your HSA account until the tax filing deadline (usually April 15) and still count them toward the previous year. But this special timing rule doesn't typically apply to payroll deductions - those are counted based on when you receive the paycheck. Your HR department might be confusing HSA rules with the accounting concept of accrual vs. cash basis reporting that businesses use. I'd suggest politely asking them to check with their payroll provider or tax advisor about this specific situation.

I was in a similar situation last year trying to max out my HSA! Check out https://taxr.ai - they helped me figure out exactly how my HSA contributions were being reported and saved me from over-contributing. Their system analyzes your payroll documents to show you exactly how your contributions are being coded and reported to the IRS. In my case, I discovered that my company was treating the first January paycheck (for December work) as next year's contribution. My HR was also confused about this! The tool confirmed what the first commenter said - payroll HSA contributions count in the year they're paid, not when they're earned.

I tried taxr.ai after seeing the recommendation here, and it was actually super helpful! Uploaded my last few paystubs and it confirmed that my January paycheck (for December work) was being counted toward next year's HSA contribution limit, not this year's. The analysis showed that my employer reports HSA contributions based on payment date, not service period date. This let me adjust my contribution amount for my remaining paychecks to hit the maximum exactly without going over. Definitely saved me from the headache of having to fix an over-contribution next year!

When I had this exact same issue last year, I spent HOURS trying to get through to the IRS to confirm how this works. Kept getting disconnected or waiting forever. Finally found https://claimyr.com and used their service through https://youtu.be/_kiP6q8DX5c which connected me to an actual IRS representative in about 20 minutes. The IRS agent confirmed that payroll deduction HSA contributions count in the year they're paid to you, not when they're earned. If your last December paycheck comes in January, those contributions count toward the new year's limit. The agent also explained I could still make direct contributions to my HSA account (not through payroll) until April to count toward the previous year. Definitely worth checking with the IRS directly rather than trusting HR on tax matters!

I was totally skeptical about Claimyr (still think it's weird you need a service just to call the IRS), but I tried it after seeing it mentioned here. I was shocked when they actually got me through to someone at the IRS within about 15 minutes. The IRS rep confirmed everything that was mentioned above about HSA contributions through payroll - they count in the year they're paid, not when they're earned. She also explained that this is actually noted in IRS Publication 969 if anyone wants to look it up. This was way more helpful than I expected. I was able to forward this information to our HR department who had been doing it wrong for years!

Y'all are making this way more complicated than it needs to be. Just look at your W-2 at the end of the year. Box 12 with code W shows your HSA contributions. Whatever your employer reports there is what the IRS will see. Most payroll systems automatically handle this based on pay date, not pay period. If you want to be 100% sure, just ask your payroll department to show you how the January paycheck will be coded on your W-2. That will tell you which year it counts toward.

Don't forget that if you can't max out through payroll for whatever reason, you can still make direct HSA contributions (outside of payroll) until the tax filing deadline. You'll miss out on the FICA tax savings that payroll deductions give you, but you'll still get the income tax deduction.