Rev. Proc. 2024-25: HSA inflation-adjusted amounts for 2025
Inflation-adjusted limits related to health savings accounts and high deductible health plans for calendar year 2025
May 9, 2024
The IRS today released Rev. Proc. 2024-25 that provides the inflation-adjusted limits related to health savings accounts (HSAs) and high deductible health plans (HDHPs) for calendar year 2025.
Rev. Proc. 2024-25 provides the 2025 annual limitation on deductions under section 223(b)(2)(A) and (B) for contributions to HSAs, respectively, for:
- An individual with self-only coverage under a HDHP—$4,300 (an increase from $4,150 for 2024)
- An individual with family coverage under a HDHP—$8,550 (an increase from $8,300 for 2024)
For calendar year 2025, a “high deductible health plan” or “HDHP” is defined under section 223(c)(2)(A) as a health plan:
- With an annual deductible that is not less than $1,650 for self-only coverage (an increase from $1,600 for 2024) or $3,300 for family coverage (an increase from $3,200 for 2024), 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 $8,300 for self-only coverage (an increase from $8,050 for 2024) or $16,600 for family coverage (an increase from $16,100 for 2024).