Corrections to high deductible health plan eligibility and employer contribution limits in the 2024 Publication 15-B

If you viewed or downloaded the 2024 Pub. 15-B, before May 14, 2024, please note the following corrections to page 16.

On page 16 of the 2024 Publication 15-B, there are five incorrect figures for Health Savings Accounts (HSAs) eligibility and employer contributions limits.

Under the section heading Health Savings Account (HSAs), the paragraph under Eligibility, a qualifying HDHP must have a deductible of at least $1,600 for self-only coverage and $3,200 for family coverage. A qualifying HDHP must limit annual out-of-pocket expenses of the beneficiary to $8,050 for self-only coverage and $16,100 for family coverage.

Under the section heading Health Savings Account (HSAs), the paragraph under Employer Contributions, the annual limitation on deductions of an individual with family coverage under a HDHP is $8,300.