The Internal Revenue Service (IRS) issued Revenue Procedure 2017-37, which provides the 2018 inflation adjusted amounts for health savings accounts (HSAs) as determined under Section 223 of the Internal Revenue Code.
For calendar year 2018, the annual limitation on deductions for an individual with self-only coverage under a high-deductible health plan is $3,450. For calendar year 2018, the annual limitation on deductions for an individual with family coverage under a high deductible health plan is $6,900.
For calendar year 2018, the IRS defines a “high deductible health plan” as a health plan with an annual deductible that is not less than $1,350 for self-only coverage or $2,700 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,650 for self-only coverage or $13,300 for family coverage.
Text of Revenue Procedure 2017-37 is here.