IRS Revenue Procedure 2014-30, which is effective for the 2015 calendar year, sets the the annual limitation on deductions for an individual with self-only coverage under a high deductible health plan at $3,350. The annual limitation on deductions for an individual with family coverage under a high deductible health plan (HDHP) is $6,650.
For calendar year 2015, a HDHP is defined under Internal Revenue Code Section 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,300 for self-only coverage or $2,600 for family coverage, and for which the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,450 for self-only coverage or $12,900 for family coverage.
More information about Revenue Procedure 2014-30 can be downloaded here.
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