On Friday, April 29, the IRS released Rev. Proc. 2022-24, which outlines the 2023 inflation-adjusted amounts for Health Savings Accounts and compatible High Deductible Health Plans. Adjusted amounts include HDHP calendar year minimum deductibles, out-of-pocket maximums, and the annual HSA contribution limits as follows:
| 2023 | 2022 | Change | ||
| HDHP Minimum Deductible | Individual | $1,500 | $1,400 | +$100 |
| Family | $3,000 | $2,800 | +$200 | |
| HDHP Out-of-Pocket Limits | Individual | $7,500 | $7,050 | +$450 |
| Family | $15,000 | $14,100 | +$900 | |
| HDHP Maximum Annual Contribution Limit | Individual | $3,850 | $3,650 | +$200 |
| Family | $7,750 | $7,300 | +$450 | |
| H.S.A. Catch Up Contribution | $1,000 | $1,000 | +$0 | |
The text of Rev. Proc. 2022-24 is available here: https://www.irs.gov/pub/irs-drop/rp-22-24.pdf
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