IRS Announces 2019 HSA/HDHP Limits

Volume 41 | Issue 37

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The IRS has released the health savings account and high-deductible health plan limits for 2019. The 2019 HSA annual contribution limits and the HDHP out-of-pocket amounts for self-only and family coverage all increased over the 2018 limits.

Background

In Revenue Procedure 2018-30, the IRS issued calendar year 2019 inflation-adjusted contribution limits for health savings accounts (HSAs) along with minimum deductible and maximum out-of-pocket (OOP) limits for high-deductible health plans (HDHPs). The limits are determined under Code section 223’s cost-of-living adjustment and rounding rules.

The following table sets out the limits for 2019 as compared to 2018, and includes the catch-up contribution limit, which is prescribed by statute and not indexed for inflation.

  2019 2018 Change
 HSA Statutory Contribution Amount
     Self-only  $             3,500  $            3,450  $           +50
     Family                 7,000                6,900*              +100
 Catch-up Contribution (age 55 or older)  $             1,000  $            1,000  No change
 HDHP Minimum Deductible Amount
     Self-only  $             1,350  $            1,350  No change
     Family                 2,700                2,700  No change
 HDHP Maximum Out-of-Pocket Amount
     Self-only  $             6,750  $            6,650  $          +100
     Family               13,500              13,300              +200

* See our April 30, 2018 For Your Information on the reinstatement of the $6,900 maximum.