HSA inflation-adjusted amounts for 2019 | KPMG | US
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Rev. Proc. 2018-30: HSA inflation-adjusted amounts for 2019

HSA inflation-adjusted amounts for 2019

The IRS today released an advance version of Rev. Proc. 2018-30 providing the inflation adjusted amounts for health savings accounts (HSAs) for calendar year 2019.


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Rev. Proc. 2018-30 [PDF 11 KB] provides the annual limitation on deductions under section 223(b)(2)(A) and (B), respectively, for:

  • An individual with self-only coverage under a high deductible plan—$3,500 (an increase from $3,450 for 2018) 
  • An individual with family coverage under a high deductible plan—$7,000 (an increase from $6,900 for 2018) 

For calendar year 2018, a “high deductible health plan” is defined under section 223(c)(2)(A) as a health plan:

  • With an annual deductible that is not less than $1,350 for self-only coverage or $2,700 for family coverage, and
  • For which the sum of the annual deductible plus annual out-of-pocket expenses (such as co-payments or other amounts, but not premiums) does not exceed $6,750 (an increase from $6,650 for 2018) for self-only coverage or $13,500 (an increase from $13,300 for 2018) for family coverage.

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