Rev. Proc. 2019-25 (published in the Internal Revenue Bulletin 2019-22 (May 28, 2019)) provides the inflation adjusted amounts for health savings accounts (HSAs) for calendar year 2020.
Rev. Proc. 2019-25 in IRB 2019-22 [PDF 2.13 MB] provides the annual limitation on deductions under section 223(b)(2)(A) and (B) for, respectively:
For calendar year 2020, a “high deductible health plan” is defined under section 223(c)(2)(A) as a health plan:
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