In May of 2009 the IRS published Revenue Procedure 2009-29, which provides the 2010 cost-of-living contribution and coverage adjustments for HSAs (health savings accounts) as required under Code Section 223(g).

2010 HSA Maximum Contribution Limit

• Self-only $3,050
• Family $6,150

2010 HSA Catch-Up Contribution Limit

• $1,000

2010 HDHP Minimum Annual Deductible

• Self-only $1,200
• Family $2,400

2010 HDHP Out-of-Pocket Maximum

• Self-only $5,950
• Family $11,900

Section 304 of the Health Opportunity Patient Empowerment Act of 2006 amends the rules for calculating annual cost-of-living adjustments for HSAs.  Under the Act, the Treasury Department is required to publish such adjustments prior to June 1st of every year for the upcoming calendar year.

A recent history of the HSA contribution limits, minimum deductible and maximum out-of-pocket amounts under HSA-qualified health plans:

HSA Contribution Amounts

2005        2006         2007        2008           2009        Coverage Levels

$2,650   $2,700     $2,850        $2,900      $3,000         Individual
$5,250   $5,450     $5,650        $5,800      $5,950         Family
$  600    $  700      $   800        $  900       $1,000         Catch-up

Minimum Deductible Amounts for Qualified Health Plan

2005        2006         2007        2008           2009        Coverage Levels

$1,000    $1,050     $1,100       $1,100      $1,150        Individual
$2,000    $2,100     $2,200       $2,200      $2,300        Family

Max. Out-Of-Pocket Amounts for HDHP

2005        2006         2007        2008           2009        Coverage Levels

$5,100     $5,250     $5,500      $5,600       $5,800       Individual
$10,200   $10,500   $11,000    $11,200     $11,600       Family