IRS: HSA and HDHP Cost-of-living Adjustments for 2015

The Internal Revenue Service (IRS) issued Revenue Procedure 2014-30, which increases limitsĀ for health savings accounts (HSAs) effective for calendar year 2015. The following HSA limits will increase for 2015:

  • Annual contribution limits for single and family coverage;
  • Maximum out-of-pocket expense limits for coverage under a high deductible health plan (HDHP); and
  • Minimum annual deductibles for coverage under an HDHP.

The 2014 & 2015 IRS HSA limits are as follows:

2014 Limits 2015 Limits
ITEM 2014 Individual 2014 Family 2015 Individual 2015 Family
Annual Contribution Limit $3,300 $6,550 $3,350 $6,650
Annual Catch-Up Contribution Limit (Age 55 to 65) $1,000 $1,000 $1,000 $1,000
Minimum Deductible for HDHP $1,250 $2,500 $1,300 $2,600
Maximum Out-Of-Pocket for HDHP $6,350 $12,700 $6,450 $12,900



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The information provided is for informational purposes only and does not constitute legal advice. The information above contains only a summary of the applicable legal provisions and does not purport to cover every aspect of any particular law, regulation or requirement. Depending on the specific facts of any situation, there may be additional or different requirements. This is to be used only as a guide and not as a definitive description of your compliance obligations.