The IRS has released the 2014 Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Publication 969 provides the general rules for:
Health savings accounts (HSAs)
Changes for 2014:
There are no major changes for 2014. References have been added to IRS Notices 2013-54 and 2015-17, that provide guidance on health care reform’s application to health FSAs and HRAs. Also revised for 2014 are the HSA contribution limits and HDHP out-of pocket maximums, and the MSA deductible requirements and out-of-pocket maximums.
For additional information relating to the Affordable Care Act tax provisions, click here.