The IRS has just issued Revenue Procedure 2011-32, which provides the 2012 cost-of-living contribution and coverage adjustments for HSAs, as required under Code Section 223(g). Most contribution limits and the out-of-pocket amounts have been increased for 2012.
HSA Contribution Amounts
2006 2007 2008 2009 2010/2011 2012 Coverage Levels
$2,700 $2,850 $2,900 $3,000 $3,050 $3,100 Individual
$5,450 $5,650 $5,800 $5,950 $6,150 $6,250 Family
$ 700 $ 800 $ 900 $1,000 $1,000 $1,000 Catch-up
Max. Out-Of-Pocket Amounts for HDHP
$5,250 $5,500 $5,600 $5,800 $5,950 $6,050 Individual
$10,500 $11,000 $11,200 $11,600 $11,900 $12,100 Family
Min. Deductible Amounts for HDHP
$1,050 $1,100 $1,100 $1,150 $1,200 $1,200 Individual
$2,100 $2,200 $2,200 $2,300 $2,400 $2,400 Family
For a copy of Revenue Procedure 2011-32, please click on the link below:
http://www.irs.gov/pub/irs-drop/rp-11-32.pdf
