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The IRS Health and Welfare Account Limits for 2019

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Blog

The IRS Health and Welfare Account Limits for 2019

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1 Min Read

Author

Amy Gordon

Related Locations

Chicago

Related Topics

IRS
Health and Welfare Benefits

Related Capabilities

Employee Benefits & Executive Compensation
Health Care

Related Regions

North America

December 5, 2018

The Internal Revenue Service (IRS) published account limits for 2019 in Revenue Procedure 2018-57. Below we have outlined health and welfare plan limits for 2019 and the changes in those limits from 2018.

Account20182019Change from 2018 to 2019
Health Care Flexible Spending Account   
Maximum Contribution Amount per Employee$2,650$2,700Increase of $50
Dependent Care Flexible Spending Account   
Maximum Contribution Amount per individual or married couples filing Jointly$5,000$5,000No Change
Maximum Contribution Amount per individual or married couple filing separately$2,500$2,500No Change
Adoption Assistance   
The amount that can be excluded from an employee’s gross income for the adoption of a child with special needs.  The amount excludable from an employee’s gross income begins to phase out for taxpayers with modified adjusted gross income in excess of $211,160 and is completely phased out for taxpayers with modified adjusted gross income of $251,160 or more$13,810$14,080Increase of $270
Commuter Benefits   
The aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle, transit pass, and qualified parking$260 per month$265 per monthIncrease of $5 per month or $60 per year
Consumer Directed Accounts   
High Deductible Health Plan (HDHP)   
HDHP – Minimum annual deductible:   
Self-only coverage$1,350$1,350No Change
Family coverage$2,700$2,700No Change
Maximum out-of-pocket amounts (This includes deductibles, co-payments and co-insurance, but not premiums)   
Self-only coverage$6,650$6,750Increase of $100
Family coverage$13,300$13,500Increase of $200
Health Savings Accounts (HSA)   
HSA– Annual contribution limit:   
Self-only coverage$3,450$3,500Increase of $50
Family coverage$6,900$7,000Increase of $100
Catch-up contributions (age 55 or older)$1,000$1,000No Change

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Related Professionals

Amy Gordon

Amy Gordon

This entry has been created for information and planning purposes. It is not intended to be, nor should it be substituted for, legal advice, which turns on specific facts.

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