| | | | | Protection PlanningEligible long-term care premium deduction limits:
LTC premium deduction limits | 2024 | 2025 |
---|
Age 40 or under | $470 | $480 | Age 41-50 | $880 | $900 | Age 51-60 | $1,760 | $1,800 | Age 61-70 | $4,710 | $4,810 | Over age 70 | $5,880 | $6,020 |
Per diem limit:
LTC periodic payments | 2024 | 2025 |
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Periodic payments for qualified long-term care insurance/certain life insurance | $410 | $420 |
Archer Medical Savings Accounts
High deductible health plan--self-only coverage | 2024 | 2025 |
---|
Annual deductible--minimum | $2,800 | $2,850 | Annual deductible--maximum | $4,150 | $4,300 | Annual out-of-pocket expenses required to be paid (other than for premiums) can't exceed | $5,550 | $5,700 |
High deductible health plan--family coverage | 2024 | 2025 |
---|
Annual deductible--minimum | $5,550 | $5,700 | Annual deductible--maximum | $8,350 | $8,550 | Annual out-of-pocket expenses required to be paid (other than for premiums) can't exceed | $10,200 | $10,500 |
Flexible spending account (FSA) for health care
Health care FSAs | 2024 | 2025 |
---|
Maximum salary reduction contribution | $3,200
| $3,300 |
Health Savings Accounts (HSAs)
Annual contribution limit | 2024 | 2025 |
---|
Self-only coverage | $4,150 | $4,300 | Family coverage | $8,300 | $8,550 |
High deductible health plan--self-only coverage | 2024 | 2025 |
---|
Annual deductible--minimum | $1,600 | $1,650 | Annual out-of-pocket expenses required to be paid (other than for premiums) can't exceed | $8,050 | $8,300 |
High deductible health plan--family coverage | 2024 | 2025 |
---|
Annual deductible--minimum | $3,200 | $3,300 | Annual out-of-pocket expenses required to be paid (other than for premiums) can't exceed | $16,100 | $16,600 |
Catch-up contributions | 2024 | 2025 |
---|
Annual catch-up contribution limit for individuals age 55 or older | $1,000
| $1,000
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