- IRC Section 223
- Rev. Proc. 2016-28
- Rev. Proc. 2015-30
- Rev. Proc. 2014-30
The IRS announced inflation adjusted amounts for Health Savings Accounts (HSAs) for 2017. These amounts are reflected in the chart below.
HSA Limitations
| Annual contribution is limited to: | 2017 | 2016 | 2015 |
| Self-only coverage, under age 55 | $3,400 | $3,350 | $3,350 |
| Self-only coverage, age 55 or older | $4,400 | $4,350 | $4,350 |
| Family coverage, under age 55 | $6,750 | $6,750 | $6,650 |
| *Family coverage, age 55 or older | $7,750 | $7,750 | $7,650 |
| Minimum annual deductibles: | |||
| Self-only coverage | $1,300 | $1,300 | $1,300 |
| Family coverage | $2,600 | $2,600 | $2,600 |
| Maximum annual deductible and out-of-pocket expense limits: | |||
| Self-only coverage | $6,550 | $6,550 | $6,450 |
| Family coverage | $13,100 | $13,100 | $12,900 |