HSA (health savings account) cost-of-living contribution and coverage adjustments for 2018 have been issued in Revenue Procedure 2017-37. The new 2018 HSA limits, minimum deductibles and maximum out-of-pocket expense levels for calendar year 2018 are as follows:
Contributions from all sources cannot exceed certain annual limits prescribed by the IRS and adjusted annually for inflation.
HSA contributions can only be made by individuals enrolled in a high deductible health plan. For calendar year 2018, a high deductible health plan is defined as a health plan with:
For more information on HSAs, see the Employers and HSAs reference material on Compliancedashboard.
