This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.
Rev. Proc. 2018-27 modifies the $6,850 annual limitation on deductions for contributions to Health Savings Accounts allowed for individuals with family coverage under a high deductible health plan for calendar year 2018. The limit is now $6,900.
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