IRS Restores $6,900 HSA Contribution Limit (Family HDHP Coverage) for 2018 | Practical Law
The Internal Revenue Service (IRS) has restored the $6,900 annual limit on health savings account (HSA) contributions for 2018 for individuals with family coverage under a high deductible health plan (HDHP) (Rev. Proc. 2018-27). Revenue Procedure 2018-27 revises IRS guidance issued earlier this year that had reduced the 2018 limit for individuals with family HDHP coverage, in response to December 2017 tax reform legislation, from $6,900 to $6,850.