IRS Rev. Proc 2011-32 (May 16, 2011) provides the 2012 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under Internal Revenue Code section 223, and for “high deductible health plans” (HDHPs) as defined under IRC section 223(c)(2)(A). The amounts for 2011 and 2012 are shown below, separately for individual coverage and for family coverage.
| Type of Dollar Limit | 2011 Limit | 2012 Limit |
| H.S.A. Maximum annual contribution, individual coverage | $ 3,050 | $ 3,100 |
| H.S.A. Maximum annual contribution, family coverage | $ 6,150 | $ 6,250 |
| HDHP Minimum deductible, individual coverage | $ 1,200 | $ 1,200 |
| HDHP Minimum deductible, family coverage | $ 2,400 | $ 2,400 |
| HDHP Maximum out-of-pocket amount, individual coverage | $ 5,950 | $ 6,050 |
| HDHP Maximum out-of-pocket amount, family coverage | $11,900 | $12,100 |
Additionally, individuals who have an HSA, will be at least age 55 by December 31st and are not enrolled in Medicare may make a one-time annual “catch-up” contribution of $1,000 to their HSA.