- Rev. Proc. 2012-26
The IRS announced inflation adjusted amounts for Health Savings Accounts (HSAs) for 2013. These amounts are reflected in the chart below.
| HSA Limitations | |||
| Annual contribution is limited to: | 2013 | 2012 | 2011 |
| Self-only coverage, under age 55 | $3,250 | $3,100 | $3,050 |
| Self-only coverage, age 55 or older | $4,250 | $4,100 | $4,050 |
| Family coverage, under age 55 | $6,450 | $6,250 | $6,150 |
| *Family coverage, age 55 or older | $7,450 | $7,250 | $7,150 |
| Minimum annual deductibles: | |||
| Self-only coverage | $1,250 | $1,200 | $1,200 |
| Family coverage | $2,500 | $2,400 | $2,400 |
| Maximum annual deductible and out-of-pocket expense limits: | |||
| Self-only coverage | $6,250 | $6,050 | $5,950 |
| Family coverage | $12,500 | $12,100 | $11,900 |
| * Assumes only one spouse has an HSA. See IRS Pub. 969 if both spouses have separate HSAs. | |||