Health Savings Accounts: 2018 Inflation Adjustments (article)

In Revenue Procedure 2017-37, the IRS released the 2018 cost of living adjustments relating to health savings accounts (HSA).  For 2018, the individual and family contribution limits, annual high deductible health plan (HDHP) deductible limits, and out-of-pocket (OOP) limits will increase. 


As a reminder, the $1,000 catch up contribution available to accountholders aged 55 and over is not tied to a cost of living adjustment and thus, remains at $1,000.



Individual/Self Only






HDHP Annual Deductible









HDHP Annual Out-of-Pocket Limit*









Contribution Limit






*Note:  The out-of-pocket (OOP) limits applicable to high deductible health plans used in conjunction with HSAs differ slightly from the ACA-imposed OOP limits, which for 2017, the OOP is $7,150 for self-only; $14,300 for other than self-only coverage.  In 2018, the proposed OOP limits are $7,350 for self-only, $14,700 for other than self-only coverage.  As a reminder, for a family plan, no individual can be subject to an OOP greater than the individual OOP limit.


The information contained in this article is provided as general guidance and may be affected by changes in law or regulation. This article is not intended to replace or substitute for accounting or other professional advice. Please consult a CBIZ professional. This information is provided as-is with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.   

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