2012 HSA, HDHP Contribution Limits
The IRS has issued the health savings account (HSA) and high deductible health plan (HDHP) limits for calendar year 2012.
Annual limit of $3,100 on deductions for an individual with self-only coverage under an HDHP.
Annual limit of $6,250 on deductions for an individual with family coverage under an HDHP.
For calendar year 2012, a “high deductible health plan” is defined under Section 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,200 for self-only coverage or $2,400 for family coverage (no change from calendar year 2011) and the annual out-of-pocket expenses (deductions, co-payments and other amounts, but not premiums) do not exceed $6,050 for self only coverage or $12,100 for family coverage.