from Flexible Spending Accounts to transport costs, the IRS sets annual limits and guidelines. This article provides a quick reference for the 2015 IRS plan limits for different types of health and employee benefits 
Chart -. 2015 IRS Schedule Limits
The table below shows guidelines for Flexible Spending Accounts (FSAs), Health Savings Accounts (HSAs), High Deductible Health Plans (HDHPs), highly compensated employees and Transit Maxima for 2015, compared than in the last three years.
| 2015 | 2014 | 2013 | 2012 | |
| Health FSA maximum Annual contribution | $ 2,550 | $ 2,500 | $ 2,500 | No limit |
| patient FSA maximum Annual contribution (It for married filing is separate) | $ 5,000 | $ 5,000 | $ 5,000 | $ 5,000 |
| program of care Help (if married filing separately) | $ 2,500 | $ 2,500 | $ 2,500 | $ 2500 |
| high Compensated employees - section 414 (q) | $ 0,000 | $ 115,000 | $ 115,000 | $ 115,000 |
| Key employees - section 416 (i) | $ 170.00 | $ 170,000 | $ 165,000 | $ 165,000 |
| HSA maximum Annual contribution limits (self-only) | $ 3,350 | $ 3,300 | $ 3,250 | $ 3,100 |
| HSA maximum Annual contribution limits (family) | $ 6,650 | $ 6,550 | $ 6,450 | $ 6,250 |
| HSA catchup contribution limit | $ 1000 | $ 1000 | $ 1000 | $ 1000 |
| HDHP minimum annual deductible (self only) | $ 1,300 | $ 1,250 | $ 1,250 | $ 10 |
| HDHP minimum annual deductible (family) | $ 20 | $ 2,500 | $ 2,500 | $ 2,400 |
| HDHP maximum out-of pocket (self only) | $ 6,450 | $ 6,350 | $ 6,250 | $ 6,050 |
| HDHP maximum Out-of-pocket (family) | $ 12.00 | $ 12.700 | $ 12.500 | $ 12,100 |
| transit passes and vanpooling - Monthly maximum | $ 130 | $ 130 | $ 245 | $ 240 |
| Park month maximum | $ 250 | $ 250 | $ 245 | $ 240 |
These records are released each year by the Internal Revenue service (IRS). See:
- Revenue Procedure 2014-61
- Revenue Procedure 2014-30
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