- IRC §223
- Rev. Proc. 2018-30
- Rev. Proc. 2018-27
- Rev. Proc. 2017-37
- Rev. Proc. 2016-28
The IRS announced inflation adjusted amounts for Health Savings Accounts (HSAs) for 2019. These amounts are reflected in the chart below in comparison to previous years.
HSA Limitations
| Annual contribution is limited to: | 2019 | 2018 | 2017 |
| Self-only coverage, under age 55 | $3,500 | $3,450 | $3,400 |
| Self-only coverage, age 55 or older | $4,500 | $4,450 | $4,400 |
| Family coverage, under age 55 | $7,000 | $6,900 | $6,750 |
| *Family coverage, age 55 or older | $8,000 | $7,900 | $7,750 |
| Minimum annual deductibles: | |||
| Self-only coverage | $1,350 | $1,350 | $1,300 |
| Family coverage | $2,700 | $2,700 | $2,600 |
| Maximum annual deductible and out-of-pocket expense limits: | |||
| Self-only coverage | $6,750 | $6,650 | $6,550 |
| Family coverage | $13,500 | $13,300 | $13,100 |