In Revenue Procedure 2026-24, the IRS announced cost-of-living adjustments for Health Savings Accounts (HSAs), High-Deductible Health Plans (HDHPs), and the limits for Direct Primary Care (DPC) service arrangements to be HSA-compatible for 2027. This annual indexing also includes updated figures for Excepted Benefit Health Reimbursement Arrangements (EBHRAs).
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The maximum monthly DPC aggregate fees remain unchanged from 2026 ($150 per month single, $300 family).
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The minimum HDHP deductibles increase by $50 for single coverage (to $1,750) and by $100 for family coverage (to $3,500). If there is an embedded per-person deductible in a tier covering dependents, that embedded deductible must be at least $3,500 for plan years starting in 2027.
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The 2027 calendar year HSA contributions limits are $4,500 single, $9,000 family.
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EBHRAs are once again increasing $50, making the 2027 limit $2,250.
Applies to:
Employers sponsoring an HDHP/ HSA, DPC, or EBHRA.
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