Here on one handy page are all the limits for HSAs, HDHPs, non-HDHPs and HFSAs for 2017. If you don’t know these acronyms, you probably don’t need this page, but here are the acronyms anyway:
- HSA – Health Savings Account
- HDHP – High Deductible Health Plan
- Non-HDHP – Non-High Deductible Health Plan
- HFSA – Health Flexible Savings Account
| Type of Limit | 2017 | 2016 | Change | |
| HSA Contribution Limit | Self-only | $3,400 | $3,350 | $50 increase |
| Family | $6,750 | $6,750 | No change | |
| HSA Catch-up Contributions (not subject to adjustment for inflation) | Age 55 or older | $1,000 | $1,000 | No change |
| HDHP Minimum Deductible | Self-only | $1,300 | $1,300 | No change |
| Family | $2,600 | $2,600 | ||
| HDHP Maximum Out-of-pocket Expense Limit (deductibles, copayments and other amounts, but not premiums) | Self-only | $6,550 | $6,550 | No change |
| Family | $13,100 | $13,100 | No change | |
| Non-HDHP Maximum Out-of-pocket Expense Limit | Self-only Family | $7,150 $14,300 | $6,850 $13,700 | $300 increase $600 increase |
| Health FSA maximum employee pre-tax salary reduction contribution | Self-only or Family | $2,600 | $2,550 | $50 increase |
Cites
HSA & HDHP limits are in Code section 223, and 2017 indexed amounts are in Rev. Proc. 2016-28 at https://www.irs.gov/pub/irs-drop/rp-16-28.pdf .
Non-HDHP limits are in the HHS 2017 Notice of Benefit and Payment Parameters – Final Rule (March 8, 2016), at https://www.gpo.gov/fdsys/pkg/FR-2016-03-08/pdf/2016-04439.pdf
HFSA limit is in Rev. Proc 2016-55, section .16, at. https://www.irs.gov/pub/irs-drop/rp-16-55.pdf