IRS provides HRA and HSA inflation adjustments


The IRS has released (Rev. Proc. 2021-25) inflation adjustments for health savings accounts (HSAs) and health reimbursement arrangements (HRAs) for calendar year 2022.

The annual HSA limits under Section 223(b)(2) for 2022 will be:

  • $3,650 for self-only coverage (up from $3,600 in 2021)
  • $7,300 from family coverage (up from $7,200 in 2021)

A qualifying high deductible health plan must have annual deductible in 2022 of at least $1,400 for self-only coverage or $2,800 for family coverage (both unchanged). The deductibles cannot exceed $7,050 for self-only coverage (up from $7,000 in 2021) or $14,100 for family coverage (up from $14,000 in 2021).

Revenue Procedure 2021-25 also provides that for plan years beginning in 2022, the maximum amount that may be made newly available for the plan year for excepted benefit HRAs remains $1,800.



Tax professional standards statement

This content supports Grant Thornton LLP’s marketing of professional services and is not written tax advice directed at the particular facts and circumstances of any person. If you are interested in the topics presented herein, we encourage you to contact us or an independent tax professional to discuss their potential application to your particular situation. Nothing herein shall be construed as imposing a limitation on any person from disclosing the tax treatment or tax structure of any matter addressed herein. To the extent this content may be considered to contain written tax advice, any written advice contained in, forwarded with or attached to this content is not intended by Grant Thornton LLP to be used, and cannot be used, by any person for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.

The information contained herein is general in nature and is based on authorities that are subject to change. It is not, and should not be construed as, accounting, legal or tax advice provided by Grant Thornton LLP to the reader. This material may not be applicable to, or suitable for, the reader’s specific circumstances or needs and may require consideration of tax and nontax factors not described herein. Contact Grant Thornton LLP or other tax professionals prior to taking any action based upon this information. Changes in tax laws or other factors could affect, on a prospective or retroactive basis, the information contained herein; Grant Thornton LLP assumes no obligation to inform the reader of any such changes. All references to “Section,” “Sec.,” or “§” refer to the Internal Revenue Code of 1986, as amended.


More tax hot topics