On May 2, 2013, the IRS released Revenue Procedure 2013-25, which announced the cost-of-living adjustments that apply in 2014 for health savings accounts (HSAs) and associated high-deductible health plans (HDHPs):
HSA CONTRIBUTIONS MAXIMUM: self-only coverage $3,300/family coverage $6,550 (an increase of $50/$100 over 2013)
HDHP MINIMUM DEDUCTIBLE REQUIREMENT: self-only coverage $1,250/family coverage $2,500 (no change from 2013)
HDHP OUT-OF-POCKET MAXIMUM: self-only coverage $6,350/family coverage $12,700 (an increase of $100/$200 over 2013)
To see the full text of Revenue Procedure 2013-25, go to www.irs.gov/pub/irs-drop/rp-13-25.pdf.