The Internal Revenue Service (IRS) issued Revenue Procedure 2018-30, which provides the 2019 inflation-adjusted amounts for health savings accounts (HSAs) as determined under Section 223 of the Internal Revenue Code.
2018 LIMITS |
2019 LIMITS |
|
| Annual Limitation on Deductions to a HSA |
$3,450 |
$3,500 |
| –Self-Only Coverage | ||
| Annual Limitation on Deductions to a HSA |
$6,900* |
$7,000 |
| –Family Coverage | ||
| HDHP — Self-Only Coverage |
$1,350 |
$1,350 |
| Annual Deductible Not Less Than: | ||
| HDHP — Self-Only Coverage |
$6,650 |
$6,750 |
| Annual Out-Of-Pocket Expenses Do Not Exceed: | ||
| HDHP — Family Coverage |
$2,700 |
$2,700 |
| Annual Deductible Not Less Than: | ||
| HDHP — Family Coverage |
$13,300 |
$13,500 |
| Annual Out-Of-Pocket Expenses Do Not Exceed: |
*See IRS Rev. Proc. 2018-27 which provided relief from the deduction amount announced in Rev. Proc. 2018-10.
