On April 23, 2014, the U.S. Treasury Department and Internal Revenue Service (IRS) released Revenue Procedure 2014-30, which lists the 2015 indexed amounts, adjusted for inflation, for health savings accounts and high-deductible health plans (HDHPs). The following table lists the current 2014 amounts and the new 2015 amounts:
|
|
Calendar Year 2014
|
Calendar Year 2015
|
|
Self-only
|
Family
|
Self-only
|
Family
|
|
Annual Contribution Limit |
$3,300
|
$6,550
|
$3,350
|
$6,650
|
|
HDHP Minimum Deductible |
$1,250
|
$2,500
|
$1,300
|
$2,600
|
HDHP Out-of-Pocket Limit
(includes deductibles, co-payments and other amounts but not premiums) |
$6,350
|
$12,700
|
$6,450
|
$12,900
|
The Revenue Procedure is effective for calendar year 2015.
