Rev. Proc. 2015-30: HSA inflation-adjusted amounts for 2016

HSA inflation-adjusted amounts for 2016

The IRS today released an advance version of Rev. Proc. 2015-30 providing the inflation adjusted amounts for health savings accounts (HSAs) for calendar year 2016.

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Rev. Proc. 2015-30 [PDF 68 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—$3,350 (no change from 2015)
  • An individual with family coverage under a high deductible plan—$6,750 (increased from $6,650 for 2015)

For calendar year 2016, 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 $1,300 for self-only coverage or $2,600 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 $6,550 (up from $6,450 for 2015) for self-only coverage or $13,100 (up from $12,900 for 2015) for family coverage.

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