The Internal Revenue Service recently released Revenue Procedures 2012-26, announcing inflation-adjusted higher dollar limits for deposits into Health Savings Accounts during 2013. This IRS document also updates the minimum deductible and out of pocket requirements for underlying qualified High Deductible Health Plans.
For 2013, the minimum HDHP deductible and out of pocket limits increase as follows:
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2012
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2013
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Minimum Deductible
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Individual
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$1,200
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$1,250
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Family
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$2,400
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$2,500
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Maximum Out of Pocket Limit
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Individual
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$5,950
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$6,250
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Family
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$11,900
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$12,500
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The maximum Health Savings Account contribution increases as follows for 2013:
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2012
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2013
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Maximum HSA Contribution
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Individual
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$3,100
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$3,250
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Family
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$6,250
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$6,450
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Over Age 55 Catch-up Contribution
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$1,000
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$1,000
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Don’t forget! Any amount can be contributed to an HSA up to the maximum annual contribution, regardless of the actual deductible of the underlying HDHP plan. The HSA contribution rules assume that you will be enrolled on a high deductible health plan for 12 consecutive months.
Source document: http://www.irs.gov/pub/irs-drop/rp-12-26.pdf