{
  "id": "v20-us-hsa-vs-fsa",
  "version": "20.16.0",
  "name": "HSA Versus FSA Planning Worksheet — United States",
  "shortName": "HSA Versus FSA Planning",
  "description": "Compare explicitly eligible contribution scenarios, requiring confirmed annual limits and compatible plan coverage rather than outdated statutory defaults. USD planning view; stated limitations apply.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "hsa-vs-fsa",
    "us",
    "consumer-finance",
    "loan-amortization"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-us-hsa-vs-fsa.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.",
  "urls": {
    "page": "/us/hsa-vs-fsa/",
    "definition": "/us/hsa-vs-fsa/definition.json",
    "schema": "/us/hsa-vs-fsa/schema.json",
    "llms": "/us/hsa-vs-fsa/llms.txt",
    "legacyDefinition": "/us/hsa-vs-fsa/definition.json"
  },
  "queryExample": "https://askcalculators.com/us/hsa-vs-fsa/?hsaContribution=3000&confirmedHsaLimit=0&fsaContribution=2000&confirmedFsaLimit=0&eligibleSpending=1800&confirmedCarryover=0&incomeTaxRate=22&payrollTaxRate=7.65&eligible=0",
  "queryParameters": {
    "hsaContribution": {
      "label": "Eligible HSA contribution under consideration",
      "type": "money",
      "required": true,
      "default": 3000
    },
    "confirmedHsaLimit": {
      "label": "Confirmed applicable HSA annual limit",
      "type": "money",
      "required": true,
      "default": 0
    },
    "fsaContribution": {
      "label": "FSA contribution under consideration",
      "type": "money",
      "required": true,
      "default": 2000
    },
    "confirmedFsaLimit": {
      "label": "Confirmed applicable FSA annual limit",
      "type": "money",
      "required": true,
      "default": 0
    },
    "eligibleSpending": {
      "label": "Expected eligible expenses available to this FSA",
      "type": "money",
      "required": true,
      "default": 1800
    },
    "confirmedCarryover": {
      "label": "Plan-confirmed permitted FSA carryover",
      "type": "money",
      "required": true,
      "default": 0
    },
    "incomeTaxRate": {
      "label": "Applicable marginal income tax assumption",
      "type": "percent",
      "required": true,
      "default": 22
    },
    "payrollTaxRate": {
      "label": "Applicable payroll tax saving on these salary reductions",
      "type": "percent",
      "required": true,
      "default": 7.65
    },
    "eligible": {
      "label": "I have confirmed HSA eligibility and compatible FSA coverage",
      "type": "checkbox",
      "required": false,
      "default": false
    }
  },
  "inputs": [
    {
      "id": "hsaContribution",
      "label": "Eligible HSA contribution under consideration",
      "type": "money",
      "defaultValue": 3000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "confirmedHsaLimit",
      "label": "Confirmed applicable HSA annual limit",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "fsaContribution",
      "label": "FSA contribution under consideration",
      "type": "money",
      "defaultValue": 2000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "confirmedFsaLimit",
      "label": "Confirmed applicable FSA annual limit",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "eligibleSpending",
      "label": "Expected eligible expenses available to this FSA",
      "type": "money",
      "defaultValue": 1800,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "confirmedCarryover",
      "label": "Plan-confirmed permitted FSA carryover",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "incomeTaxRate",
      "label": "Applicable marginal income tax assumption",
      "type": "percent",
      "defaultValue": 22,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "payrollTaxRate",
      "label": "Applicable payroll tax saving on these salary reductions",
      "type": "percent",
      "defaultValue": 7.65,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "eligible",
      "label": "I have confirmed HSA eligibility and compatible FSA coverage",
      "type": "checkbox",
      "defaultValue": false
    }
  ],
  "outputs": [
    {
      "id": "hsaTaxSaving",
      "label": "Illustrative HSA tax saving",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "USD"
    },
    {
      "id": "fsaTaxSaving",
      "label": "Illustrative FSA tax saving",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    },
    {
      "id": "fsaUnused",
      "label": "FSA amount not used for entered expenses",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    },
    {
      "id": "fsaForfeiture",
      "label": "Modeled forfeiture after permitted carryover",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    },
    {
      "id": "fsaNetBenefit",
      "label": "Illustrative FSA tax saving minus forfeiture",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    }
  ],
  "formula": {
    "expression": "illustrative tax saving = eligible salary-reduction contribution × entered applicable tax rates.",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "imperial",
        "hsaContribution": 3000,
        "confirmedHsaLimit": 0,
        "fsaContribution": 2000,
        "confirmedFsaLimit": 0,
        "eligibleSpending": 1800,
        "confirmedCarryover": 0,
        "incomeTaxRate": 22,
        "payrollTaxRate": 7.65,
        "eligible": false
      }
    }
  ],
  "sources": [
    {
      "label": "CFPB loan-estimate explanation",
      "url": "https://www.consumerfinance.gov/owning-a-home/loan-estimate/"
    },
    {
      "label": "CFPB comparing borrowing costs",
      "url": "https://www.consumerfinance.gov/owning-a-home/compare/compare-loan-estimates/"
    }
  ],
  "publicSlug": "hsa-vs-fsa",
  "namespace": "us",
  "countries": [
    "us"
  ]
}