Return to Tax Industry News
 
HSA Inflation Adjusted Amounts

Post Date:  4/30/2014
Last Updated:  4/30/2014

Summary
Cross References
- IRC ยง223
- 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.

Print Version:  Click here for a printable version of this document.