IRS releases 2027 inflation adjustments for health savings accounts
Posted by DaveMoll on Jun. 4, 2026 / Subscribe 0
The IRS has released the 2027 inflation-adjusted amounts for health savings accounts under I.R.C. Sec. 223. For calendar year 2027, the annual limitation on deductions under I.R.C. Sec. 223(b)(2) for an individual with self-only coverage under a high-deductible plan is $4,500 ($9,000 for an individual with family coverage).
A "high-deductible health plan" is defined in I.R.C. Sec. 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,750 for self-only coverage or $3,500 for family coverage and annual out-of-pocket expense limits (deductibles, copayments and other amounts, but not premiums) that do not exceed $8,700 for self-only coverage or $17,400 for family coverage.
Direct primary care arrangement. For calendar year 2027, a direct primary care service arrangement (DCPSA) is not treated as a health plan with respect to an otherwise eligible individual if the aggregate monthly fees for all DPCSAs with respect to the individual do not exceed $150 or, if the individual is covered by a DPCSA that covers more than one individual, $300.
Excepted benefit HRA. For plan years beginning in 2027, the maximum amount that may be made newly available for the plan year for an excepted benefit health reimbursement arrangement (HRA) is $2,250.
SOURCE: Rev. Proc. 2026-24, I.R.B. 2026-25, June 15, 2026.
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