The IRS has provided tax inflation adjustments for tax year 2019:
- The dollar limit on employee salary reduction contributions to health FSAs will be $2,700 (up from $2,650 in 2018).
- The maximum amount of payments and reimbursements under a QSEHRA will be $5,150 for self-only coverage and $10,450 for family coverage (up from $5,050 and $10,250 for 2018).
- HSA-compatible high-deductible health plans:
- The annual deductible for self-only coverage must not be less than $1,350 for self only and $2,700 for family (no changes from 2018).
- The out-of-pocket maximum is $6,750 for self-only and $13,500 for family.
- The annual contribution limit is $3,500 for self-only and $7,000 for family.