From the IRS
The IRS has issued the inflation-adjusted figures for the annual contribution limitation for health savings accounts (HSAs) and the minimum deductible amounts and maximum out-of-pocket expense amounts for high-deductible health plans for calendar year 2013 (Rev. Proc. 2012-26).
Under Sec. 223, individuals who participate in a health plan with a high deductible amount are permitted a deduction for contributions to HSAs set up to help pay the individuals’ medical expenses. The limit on the contribution deduction is subject to an inflation adjustment each year: For 2013, the annual limitation on deductible contributions is $3,250 for individuals with self-only coverage and $6,450 for family coverage.
To be eligible to contribute to an HSA, individuals must participate in a “high deductible health plan,” which is defined as a health plan with an annual deductible that is not less than a certain limit each year and for which the annual out-of-pocket expenses, including deductibles, co-payments, and other amounts, but excluding premiums, does not exceed a certain limit each year (Sec. 223(c)). As with the contribution deduction limitation, these limits are subject to annual inflation adjustments. For 2013, the lower limit on the annual deductible under a high-deductible plan is $1,250 for self-only coverage and $2,500 for family coverage. The upper limit for these out-of-pocket expenses is $6,250 for self-only coverage and $12,500 for family coverage.