- IRC §223
- Rev. Proc. 2014-30
- Rev. Proc. 2013-25
- Rev. Proc. 2012-26
The IRS announced inflation adjusted amounts for Health Savings Accounts (HSAs) for 2015. These amounts are reflected in the chart below.
HSA Limitations
| Annual contribution is limited to: | 2015 | 2014 | 2013 |
| Self-only coverage, under age 55 | $ 3,350 | $ 3,300 | $ 3,250 |
| Self-only coverage, age 55 or older | $ 4,350 | $ 4,300 | $ 4,250 |
| Family coverage, under age 55 | $ 6,650 | $ 6,550 | $ 6,450 |
| *Family coverage, age 55 or older | $ 7,650 | $ 7,550 | $ 7,450 |
| Minimum annual deductibles: | |||
| Self-only coverage | $ 1,300 | $ 1,250 | $ 1,250 |
| Family coverage | $ 2,600 | $ 2,500 | $ 2,500 |
| Maximum annual deductible and out-of-pocket expense limits: | |||
| Self-only coverage | $ 6,450 | $ 6,350 | $ 6,250 |
| Family coverage | $ 12,900 | $ 12,700 | $ 12,500 |
* Assumes only one spouse has an HSA. See IRS Pub. 969 if both spouses have separate HSAs.