Rev. Proc. 2013-25 - HSA inflation-adjusted amounts for 2014 

May 2:  The IRS today released an advance copy of Rev. Proc. 2013-25 providing the inflation adjusted amounts for health savings accounts (HSAs) for calendar year 2014.

Rev. Proc. 2013-25 [PDF 11 KB] provides the annual contribution limitation deductions under section 223(b)(2)(A) and (B), respectively, for:

  • An individual with self-only coverage under a high deductible plan—$3,300 (up from $3,250 for 2013)
  • An individual with family coverage under a high deductible plan—$6,550 (up from $6,450 for 2013)

For calendar year 2014, a “high deductible health plan” is defined under section 223(c)(2)(A) as a health plan:

  • With an annual deductible that is not less than $1,250 for self-only coverage or $2,500 for family coverage, and
  • For which the sum of the annual deductible plus annual out-of-pocket expenses (such as co-payments or other amounts, but not premiums) does not exceed $6,350 (up from $6,250 for 2013) for self-only coverage or $12,700 (up from $12,500 for 2014) for family coverage.

©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Current and future KPMG clients may subscribe to TaxNewsFlash email alerts.

Email your contact information.

TaxNewsFlash-United States by year