On March 5, 2018, the IRS released Revenue Procedure 2018-18 in Internal Revenue Bulletin 2018-10 which provided new recalculated limitations. It reduced the maximum family HSA contribution for those with family coverage under an HDHP from $6,900 (as previously announced in Rev. Proc. 2017-37 on May 4, 2017) to a new limit of $6,850.
On April 26, 2018, the IRS released another adjustment of the family contribution limit for HSA accountholders. They have removed the $50 reduction, and the limit has returned to the original $6,900 maximum for family coverage. This can be found in Rev. Proc. 2018-27.
2018 CONTRIBUTION AND OUT-OF-POCKET LIMITS FOR HEALTH SAVINGS ACCOUNTS AND HIGH-DEDUCTIBLE HEALTH PLANS
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HSA contribution limit (employer + employee)
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Self-only: $3,450
Family: $6,900*
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HSA catch-up contributions (age 55 or older)*
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$1,000
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HDHP minimum deductibles
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Self-only: $1,350
Family: $2,700
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HDHP maximum out-of-pocket amounts (deductibles, co-payments and other amounts, but not premiums)
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Self-only: $6,650
Family: $13,300
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*IRS Announced change on Thursday, April 26th to the Family HSA Contribution Limit.
