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HSA Relief for Families with High Deductible Health Plans

HSA Relief for Families with High Deductible Health Plans

Revenue Procedure 2018-27 provides relief for those with family coverage under high deductible health plans (HDHP) in regards to the annual deductible contributions limit for 2018 health savings accounts (HSA) under Internal Revenue Service Code section 223. The maximum coverage was initially issued as $6,900 on May 4, 2017. On March 2, 2018 the limit was reduced to $6,850 after tax reform changed the calculation for 2018 and future years. 

This guidance allows taxpayer with HDHPs to continue to treat the deduction limit as $6,900. It also provides clarification on how taxpayers that already received a distribution from an HSA of an excess contribution based on the $6,850 deduction limit may treat the distribution as a mistake and repay the HSA without any tax or reporting consequences. Alternatively, if the individual does not repay the difference, the individual may treat the extra amount as return of an excess contribution, which would not be subject to tax or penalty. 

For more information on the new guidance, contact us in one of our many locations.

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