rp-13-25.pdf

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Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions.
(Also: Part 1, §§ 1, 223.)

Rev. Proc. 2013-25

SECTION 1. PURPOSE
This revenue procedure provides the 2014 inflation adjusted amounts for Health
Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code.
SECTION 2. 2014 INFLATION ADJUSTED ITEMS
Annual contribution limitation
. For calendar year 2014, 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.
High deductible health plan
. For calendar year 2014, a “high deductible health
plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is

2
not less than $1,250 for self-only coverage or $2,500 for family coverage, and the
annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not
premiums) do not exceed $6,350 for self-only coverage or $12,700 for family coverage.
SECTION 3. EFFECTIVE DATE
This revenue procedure is effective for calendar year 2014.
SECTION 4. DRAFTING INFORMATION
The principal author of this revenue procedure is Bill Ruane of the Office of
Associate Chief Counsel (Income Tax & Accounting). For further information regarding
§ 223 and HSAs, contact Karen Levin at (202) 622-6080 (not a toll free call). For further
information regarding the calculation of the inflation adjustments in this revenue
procedure, contact Mr. Ruane at (202) 622-4920 (not a toll free call).