IRS Issues 2019 HSA, HDHP Limits
(c) Dwight Nadig
The IRS has announced 2019 inflation-adjusted amounts for health savings accounts (HSAs) and high-deductible health plans (HDHPs), reflecting the switch to chained CPI for annual adjustments effective in 2018. The new indexing method reduced the 2018 maximum contribution for family-level HDHP coverage from the originally published amount. However, IRS transition relief has restored that limit to the initial level of $6,900.
In 2019, the tax-deductible HSA contribution limit and HDHP out-of-pocket maximums increase for both self-only and family coverage levels, while HDHP minimum annual deductibles are unchanged from the 2018 levels. The HSA catch-up contribution is set by statute and is not indexed for inflation after 2009. The table below shows the limits for 2017‒2019.
HSA and HDHP limits |
2019 |
2018 |
2017 |
Self-only coverage |
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Maximum tax-deductible HSA contribution |
$3,500 |
$3,450 |
$3,400 |
HDHP minimum annual deductible |
1,350 |
1,350 |
1,300 |
HDHP out-of-pocket maximum |
6,750 |
6,650 |
6,550 |
Family coverage |
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Maximum tax-deductible HSA contribution |
7,000 |
6,900 |
6,750 |
HDHP minimum annual deductible |
2,700 |
2,700 |
2,600 |
HDHP out-of-pocket maximum |
13,500 |
13,300 |
13,100 |
HSA catch-up contribution limit at age 55 or older |
1,000 |
1,000 |
1,000 |
ACA out-of-pocket maximums are higher. As announced by the Department of Health and Human Services in April, the 2019 out-of-pocket maximums for nongrandfathered group health plans will be $7,900 for individuals and $15,800 for families. These Affordable Care Act limits are higher than 2019 HDHP out-of-pocket maximums.