The 2012 limits for HSAs have been released by the IRS in Revenue Procedure 2011-32.
Minimum Annual Deductibles
There is no change in the minimum annual deductibles required for a plan to be considered a “high deductible health plan”, or “HDHP”. They remain at $1,200 for single coverage and $2,400 for family coverage.
Out of Pocket Maximums
The maximum out of pocket maximums for HDHPs for 2012 will increase to $6,050 for single coverage and $12,100 for family coverage (2011 levels are $5,950 single/ $11,900 family).
Annual Individual Contribution Limit
The maximum permitted contribution to the HSA on behalf of an individual increases to $3,100 for an individual with single coverage and $6,250 for an individual with family coverage (2011 levels are $3,050 single/ $6,150 family).