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News EssentialsIRS Resources | Issue Number: RP-2013-25Inside This IssueRevenue Procedure 2013-15 provides the 2014 inflation adjusted amounts for Health Savings Accounts. The annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,300. For calendar year 2014, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $6,550. Revenue Procedure 2013-25 will be published in Internal Revenue Bulletin 2013-21 on May 20, 2013. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |
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