The Internal Revenue Service (IRS) has announced the 2015 inflation-adjusted amounts for health savings accounts (HSAs). This includes the maximum annual contribution, the minimum annual deductible for a high-deductible health plan (HDHP) and the maximum annual out-of-pocket (OOP) expense for an HDHP.

The maximum annual OOP expense limits in 2015 for an HSA-qualifying HDHP are $6,450 for self-only coverage and $12,900 for family coverage. These limits are different from the 2015 in-network OOP expense limits for group health plans under the Patient Protection and Affordable Care Act (PPACA), which are $6,600 for self-only coverage and $13,200 for family coverage.

Self-only coverage 2014 2015
Maximum annual HSA contribution $3,300 $3,350
Minimum annual deductible for HDHP $1,250 $1,300
Maximum annual out-of-pocket expense limit for HDHP $6,350 $6,450
Family coverage 2014 2015
Maximum annual HSA contribution $6,550 $6,650
Minimum annual deductible for HDHP $2,500 $2,600
Maximum annual out-of-pocket expense limit for HDHP $12,700 $12,900

For plan participants who are age 55 or older by December 31, 2015, the 2015 HSA catch-up contribution limit for 2015 remains $1,000.