IRS Revenue Procedure 2018-27 returns the annual limit for 2018 HSA family contributions to $6,900. This follows and supersedes Revenue Procedure 2018-18 which was published this past March.
The IRS acknowledged that the $50 reduction to the limit on HSA deductions for family HDHP coverage imposed “administrative and financial burdens.” The notice reflected that these burdens fell on individuals who had already made the maximum contribution for the year based on the announcement made in 2017 (Revenue Procedure 2017-37) but also on employer plans where individuals had established annual salary reductions based on the $6,900 limit.
The notice provides procedures for repaying the $50 if the amount had been returned as an “excess contribution” based on the March announcement. Revenue Procedure 2018-18 notes, however, that “in accordance with Q&A-76 of Notice 2004-50, a trustee or custodian is not required to allow individuals to repay mistaken distributions.”
IRS Revenue Procedure 2018-27 can be found here.