IRS Issues 2018 Indexed Amounts for HSAs

The HSA contribution limits for 2018 are $50 higher for single HDHP coverage and $150 for family HDHP coverage. The Treasury Department and Internal Revenue Service issued new guidance on the maximum contribution levels for High Deductible Health Plans (HDHPs) that must be used in conjunction with HSAs. The 2018 limits are set forth in Revenue Procedure 2017-37.

Maximum Contribution Limits Under Age 55
	2017	2018
Single HDHP	$3,400	$3,450
Family HDHP	$6,750	$6,900

Maximum Contribution Limits Age 55 & Older
	2017	2018
Single HDHP	$4,400	$4,450
Family HDHP	$7,750	$7,900

HSA Catch-Up contributions
	2015	2016
Age 55 and older	$1,000	$1,000

High Deductible Health Plans
	Minimum Annual Deductible		Maximum Annual Out-of-Pocket Expenses
	2017	2018	2017	2018
Single Coverage	$1,300	$1,350	$6,550	$6,650
Family Coverage	$2,600	$2,700	$13,100	$13,300