HSA Inflation Adjusted Amounts

Cross References
- IRC §223
- Rev. Proc. 2013-25
- Rev. Proc. 2012-26
- Rev. Proc. 2011-32

The IRS announced inflation adjusted amounts for health savings accounts (HSAs) for 2014. These amounts are reflected in the chart below.

HSA Limitations:

Annual contribution is limited to:	2014	2013	2012
   Self-only coverage, under age 55	$3,300	$3,250	$3,100
   Self-only coverage, age 55 or older	$4,300	$4,250	$4,100
   Family coverage, under age 55	$6,550	$6,450	$6,250
   * Family coverage, age 55 or older	$7,550	$7,450	$7,250
Minimum annual deductibles:
   Self-only coverage	$1,250	$1,250	$1,200
   Family coverage	$2,500	$2,500	$2,400
Maximum annual deductible and out-of-pocket expense limits:
Self-only coverage	$6,350	$6,250	$6,050
Family coverage	$12,700	$12,500	$12,100

* Assumes only one spouse has an HSA. See IRS Pub. 969 if both spouses have separate HSAs.