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.