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IRS Announces Increased 2014 HSA Index Figures
On May 2, 2013, the IRS released the new Health Savings Account (HSA) index figures for 2014. The 2014 index includes modest increases of approximately 1.5% to both the individual and family contribution limits as well as the maximum out-of-pocket expenses. The minimum annual deductible for both individuals and families remains the same.
The IRS provides this early release to help plan sponsors and participants budget for the upcoming year. See the table below for details and the IRS Revenue Procedure publication (Rev. Proc. 2013-25) for the text of the 2014 index figures.
| 2014 Health Savings Account Index Figures | ||
| 2013 | 2014 | |
| Minimum deductible amounts for the qualifying high deductible health plan (HDHP) | ||
| Individual coverage | $1,250 | $1,250 |
| Family coverage | $2,500 | $2,500 |
| Maximum contribution levels | ||
| Individual coverage | $3,250 | $3,300 |
| Family coverage | $6,450 | $6,550 |
| Catch-up contribution allowed for those 55 and over | $1,000 | $1,000 |
| Maximums for HDHP out-of-pocket expenses | ||
| Individual coverage | $6,250 | $6,350 |
| Family coverage | $12,500 | $12,700 |
Click here to go to RP-2013-25.
Click here for a chart containing historical HSA index figures dating back to 2004.