The IRS has just issued Revenue Procedure 2015-30, which provides the 2016 cost-of-living contribution and coverage adjustments for HSAs, as required under Code Section 223(g). The family annual contribution limits and the annual out-of-pocket limits have all been increased for 2016.
Annual HSA Contribution Limits
|
2015 |
2016 |
Coverage Levels |
|---|---|---|
|
$3,350 |
$3,350 |
Individual |
|
$6,650 |
$6,750 |
Family |
|
$1,000 |
$1,000 |
Catch-up |
Annual Maximum Out-Of-Pocket Limits for HDHP
|
2015 |
2016 |
Coverage Levels |
|---|---|---|
|
$6,450 |
$6,550 |
Individual |
|
$12,900 |
$13,100 |
Family |
Annual Minimum Deductible Amount Limits for HDHPs
|
2015 |
2016 |
Coverage Levels |
|---|---|---|
|
$1,300 |
$1,300 |
Individual |
|
$2,600 |
$2,600 |
Family |
