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.
