IRS Releases HSA Limits for 2026

May 05, 2025 Today, IRS issued Revenue Procedure 2025-19, which provides the 2026 cost-of-living contribution and coverage adjustments for HSAs, as required under Code Section 223(g). It also includes the 2026 limit for Excepted Benefit HRAs. The limits for all items increased for 2026. Annual HSA Contribution Amounts 2025 / 2026 Contribution Amounts $4,300 / $4,400 Individual $8,550 / $8,750 Family $1,000 / $1,000 Catch-up Annual Maximum Out-Of-Pocket Limits for HDHP 2025 / 2026 Coverage Levels $8,300 / $8,500 Individual $16,600 / $17,000 Family Annual Minimum Deductible Amount Limits for HDHP 2025 / 2026 Coverage Levels $1,650 / $1,700 Individual $3,300 / $3,400 Family Excepted Benefit HRA 2025 / 2026 Contribution Limits $2,150 / $2,200 For a copy of Revenue… Read More

February 27, 2025

IRS Provides Guidance for States that Require Paid Family and Medical Leave Programs

On January 16, 2025, the IRS released Revenue Ruling 2025-4 which provides guidance on the employment tax treatment of contributions and benefits paid under state paid family and medical leave (PFML) programs. Currently, 14 states and D.C. have mandatory PFML programs. This ruling is effective for payments made on or after January 1, 2025, but there is important transition relief for 2025, discussed below. Note: This ruling only discusses contributions and benefits of state-run programs and does not discuss the Federal tax treatment of employers’ or employees’ contributions to private or self-insurance family or medical leave plans or the amounts received by… Read More