The National Directory of Certified Public Accountants

Ask A CPA - Health Savings Accounts

What Happens To My HSA When I Die?

Your HSA will be treated as your surviving spouse’s HSA, but only if your spouse is the named beneficiary. If there is no surviving spouse or your spouse is not the beneficiary, then the savings account will cease to be an HSA and will be included in the federal gross income of your estate or named beneficiary.

If you need professional help with "Health Savings Accounts" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.