The IRS recently issued Revenue Procedure 2017-37, which sets the 2018 calendar year limits on (i) annual contributions that can be made to a health savings account (“HSA”) and (ii) annual deductibles and out-of-pocket maximums under a high deductible health plan (“HDHP”). The 2018 limits, which were increased across the board from the 2017 limits, are as follows:

  • Minimum HDHP deductibles – $1,350 self-only coverage ($50 increase from 2017); $2,700 family coverage ($100 increase from 2017).
  • HDHP out-of-pocket maximum limits – $6,650 self-only coverage ($100 increase from 2017); $13,300 family coverage ($200 increase from 2017).
  • Annual HSA contribution limits – $3,450 self-only coverage ($50 increase from 2017); $6,900 family coverage ($150 increase from 2017).

View Revenue Procedure 2017-37.