Increased IRS HSA limits announced for 2018

The Internal Revenue Service (IRS) has announced the inflation-adjusted 2018 minimum deductibles, out-of-pocket maximums, and contribution limits for health savings accounts (HSAs) and qualified high-deductible health plans (HDHPs).

2018 HSA Overview

  • Minimum deductible:
    • $1,350 for self-only coverage (versus $1,300 in 2017)
    • $2,700 for family coverage (versus $2,600 in 2017)
    • $2,700 for embedded individual deductible (versus $2,600 in 2017)
    • Compliant HSA plan examples:
      • One plan for self-only and family with an embedded deductible, the minimum deductibles are: $2,700 individual and $2,700 family
      • One plan for self-only and family with a non-embedded deductible, the minimum deductibles are: $1,350 individual and $2,700 family
  • Out-of-pocket maximum:
    • $6,650 for self-only coverage (versus $6,550 in 2017)
    • $13,300 for family coverage (versus $13,100 in 2017)
    • $6,650 for embedded individual out-of-pocket maximum (versus $6,550 in 2017)
    • Watch for the intersection of the HSA and Affordable Care Act (ACA) rules. The 2018 ACA maximum is $7,350 for individual and $14,700 family (versus $7,150 individual and $14,300 family in 2017).
    • Compliant HSA/ACA plan examples:
      • One plan for self-only and families with an embedded out-of-pocket maximum, the maximum amounts are: $6,650 individual and $13,300 family
      • One plan for self-only and family with a non-embedded deductible, the maximum amounts are: $6,650 individual and $7,350 family
  • HSA contribution limits:
    • $3,450 for self-only coverage (versus $3,400 in 2017)
    • $6,900 for family coverage (versus $6,750 in 2017)
    • The annual "catch-up" contribution amount for individuals age 55 or older will remain $1,000.

For more information, view the 2018 Health Savings Account Guidelines Overview flier or contact your UnitedHealthcare representative.