HSA Inflation Adjusted Amounts

Post Date: 5/10/13
Last Updated: 5/13/13

Summary

Cross References
- IRC §223
- Rev. Proc. 2013-25
- Rev. Proc. 2012-26
- Rev. Proc. 2011-32

The IRS announced inflation adjusted amounts for health savings accounts (HSAs) for 2014. These amounts are reflected in the chart below.

HSA Limitations:
Annual contribution is limited to: 2014 2013 2012
   Self-only coverage, under age 55 $3,300 $3,250 $3,100
   Self-only coverage, age 55 or older $4,300 $4,250 $4,100
   Family coverage, under age 55 $6,550 $6,450 $6,250
   * Family coverage, age 55 or older $7,550 $7,450 $7,250
Minimum annual deductibles:
   Self-only coverage $1,250 $1,250 $1,200
   Family coverage $2,500 $2,500 $2,400
Maximum annual deductible
and out-of-pocket expense limits:
Self-only coverage $6,350 $6,250 $6,050
Family coverage $12,700 $12,500 $12,100

* Assumes only one spouse has an HSA. See IRS Pub. 969 if both spouses have separate HSAs.
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