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.



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