New IRS Guidance Makes Direct Primary Care HSA-Eligible—But Monthly Limits Still Apply

IRS updates now allow partial HSA reimbursement for direct primary care fees, but only when strict eligibility rules are met, and documentation stays precise – Shutterstock

People enrolled in qualifying direct primary care (DPC) memberships received good news from the IRS. Beginning in 2026, many DPC membership fees can now be paid tax-free using Health Savings Account funds, and participating in an eligible DPC arrangement no longer automatically prevents someone from contributing to an HSA. The change expands healthcare options for consumers who prefer subscription-style primary care—but it comes with important limits that patients should understand before assuming every membership qualifies.

What Actually Changed With HSA and Direct Primary Care Rules