Internal Revenue Service (IRS) Revenue Procedure 2016-28 provides the annual health savings account (HSA) contribution limitation for a high-deductible health plan (HDHP) in 2017. The HDHP minimum deductible and maximum out-of-pocket expense limits remain unchanged from 2016.
For calendar year 2017:
The annual contribution limitation under an HDHP is
•$3,400 for self-only coverage
•$6,750 for family coverage.
The minimum deductible of a high deductible health plan is unchanged at
•$1,300 for self-only coverage or
•$2,600 for family coverage.
The maximum out-of-pocket expense limit for a high deductible health plan is unchanged at
•$6,550 for self-only coverage or
•$13,100 for family coverage.