Blog
The IRS Health and Welfare Account Limits for 2019
Blog
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.
| Account | 2018 | 2019 | Change from 2018 to 2019 |
| Health Care Flexible Spending Account | |||
| Maximum Contribution Amount per Employee | $2,650 | $2,700 | Increase of $50 |
| Dependent Care Flexible Spending Account | |||
| Maximum Contribution Amount per individual or married couples filing Jointly | $5,000 | $5,000 | No Change |
| Maximum Contribution Amount per individual or married couple filing separately | $2,500 | $2,500 | No 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 | $14,080 | Increase 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 month | Increase 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 | $1,350 | No Change |
| Family coverage | $2,700 | $2,700 | No Change |
| Maximum out-of-pocket amounts (This includes deductibles, co-payments and co-insurance, but not premiums) | |||
| Self-only coverage | $6,650 | $6,750 | Increase of $100 |
| Family coverage | $13,300 | $13,500 | Increase of $200 |
| Health Savings Accounts (HSA) | |||
| HSA– Annual contribution limit: | |||
| Self-only coverage | $3,450 | $3,500 | Increase of $50 |
| Family coverage | $6,900 | $7,000 | Increase of $100 |
| Catch-up contributions (age 55 or older) | $1,000 | $1,000 | No Change |
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.