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In May of 2010 the IRS published Revenue Procedure 2010-22, which provides the 2011 cost-of-living contribution and coverage adjustments for HSAs (health savings accounts) as required under Code Section 223(g). The amounts for 2011 are unchanged from the amounts for 2010 because, after the application of the cost-of-living adjustment rules of § 223(g), the changes in the Consumer Price Index for the relevant period do not result in changes to the amounts for 2011.
2011 HSA Maximum Contribution Limit
- Self-only $3,050
- Family $6,150
2011 HSA Catch-Up Contribution Limit
2011 HDHP Minimum Annual Deductible
- Self-only $1,200
- Family $2,400
2011 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
*2010 limits were the same as 2011 |
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