Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans
This publication includes information on Health Savings Accounts, Medical Savings Accounts, Flexible Spending Arrangements and Health Reimbursement Arrangements.
This publication supplements Pub. 15, Employer's Tax Guide, and Pub. 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits, including Health Savings Accounts and Qualified Small Employer Health Reimbursement Arrangements.
Health Savings Accounts - Contribution Limits
Revenue Procedure 2018-18 (dated March 5, 2018) lowered the HSA contribution limit for individuals with family HDHP coverage to $6,850. Revenue Procedure 2018-27 (dated April 26, 2018) raised that limit back to $6,900.
Rev. Proc. 2018-30 - IRS.gov
This revenue procedure provides the 2019 inflation adjusted amounts for Health Savings Accounts (HSAs).
Heath Reimbursement Arrangements – State and Local Government Health Plans
The Protecting Americans from Tax Hikes Act provides a limited exception for certain HRAs that reimburse the medical expenses of a deceased employees’ beneficiary.
Qualified Small Employer Health Reimbursement Arrangements (QSEHRA) This isn’t a group health plan, and, therefore, isn't subject to group health plan requirements. This notice provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA), the tax consequences of the arrangement, and the requirements for providing written notice of the arrangement to eligible employees.