IRS Annual Contribution Limits
IRS releases 2022 Health Savings Account (HSA) index figures and additional guidance on the tax treatment of dependent care benefits
The Internal Revenue Service (IRS) recently released the new HSA index figures for 2022 and additional guidance on the tax treatment of dependent care benefits.
2022 HSA Index Figures
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2021 |
2022 |
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Minimum deductible amounts for the qualifying High-Deductible Health Plan (HDHP) |
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Individual Coverage |
$1,400 |
$1,400 |
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Family Coverage |
$2,800 |
$2,800 |
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Maximum contribution levels |
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Individual Coverage |
$3,600 |
$3,650 |
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Family Coverage |
$7,200 |
$7,300 |
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Catch-up contributions |
$1,000 |
$1,000 |
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Maximums for HDHP out-of-pocket expenses (excluding premiums) |
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|
Individual Coverage |
$7,000 |
$7,050 |
|
Family Coverage |
$14,000 |
$14,100 |