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.
