IRS Announces New 2022 Inflation Adjusted Limits for HDHPs, HSAs, and HRAs (Revenue Procedure 2021-25)
| Type of Limitation | 2022 | 2021 |
| High Deductible Health Plans (HDHPs) - Sec. 223(c)(2)(A) | ||
| Deductible minimum for self-only coverage | $1,400 | $1,400 |
| Deductible minimum for family coverage | $2,800 | $2,800 |
| Out-of-pocket expenses limit for self-only coverage | $7,050 | $7,000 |
| Out-of-pocket expenses limit for family coverage | $14,100 | $14,000 |
|
Health Savings Accounts (HSAs) |
||
| Sec. 223(b)(2)(A) deduction limit for an individual with self-only coverage under HDHP | $3,650 | $3,600 |
| Sec. 223(b)(2)(B) deduction limit for an individual with family coverage under HDHP | $7,300 | $7,200 |
| Health Reimbursement Arrangements | ||
| Maximum amount that may be made newly available for the plan year (which begins in the calendar year) for an excepted benefit HRA (under Section 54.9831-1(c)(3)(viii)) | $1,800 | $1,800 |
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