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Latest Compliance News

IRS Releases 2024 HSA and HDHP Limits

06/01/23

Author: ADP Admin/Tuesday, May 30, 2023/Categories: Compliance Corner

The Internal Revenue Service (IRS) via Revenue Procedure 2023-23 has released the inflation-adjusted contribution limitations for calendar year 2024 in relation to health savings accounts (HSAs) and high-deductible health plans (HDHPs).  

These limits are indexed for inflation and released annually by June 1st for the following year, as required under the Tax Relief and Health Care Act of 2006.

The Details:

2024 HSA and HDHP Coverages

 

Self-only HDHP

Family HDHP

Annual HSA Contribution Limits

$4,150* (Up $300 from 2023)

$8,300* (Up $550 from 2023)

Annual HDHP Minimum Deductibles

$1,600 (Up $100 from 2023)

$3,200 (Up $200 from 2023)

HDHP Out-of-Pocket Limits1

$8,050 (Up $550 from 2023)

$16,100 (Up $1,100 from 2023)

 

1 Includes deductibles, co-payments, and other amounts, but not premiums.                     

* An individual who has reached the age of 55 by the end of the calendar year may contribute an additional $1,000 per year.              

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