The IRS released 2022 cost-of-living adjustments for health savings accounts (HSAs) and high-deductible health plans (HDHPs) in Revenue Procedure 2021-25, which will be published in Internal Revenue Bulletin 2021-21 on May 24, 2021.
2022 HSA Contribution Limits. For 2022, individuals enrolled in a high-deductible health plan may make pre-tax contributions of up to $3,650 to an HSA if they have self-only coverage (an increase from $3,600 for 2021), or up to $7,300 if they have family coverage (an increase from $7,200 for 2021).
2022 HDHP Limits. For 2022, the minimum annual deductible for HDHP plans is $1,400 for self-only coverage (unchanged from 2020), and $2,800 for family coverage (unchanged from 2020). The 2022 annual limit on out-of-pocket expenses (including deductibles, co-payments, and other amounts (but not premiums)) is $7,050 for self-only coverage (an increase from $7,000 for 2021) and $14,100 for family coverage (an increase from $14,000 for 2021).