Issue Brief – 2012 HSA Limits Released

2012 HSA Limits Released

May 2011

The Internal Revenue Service (IRS) has released the HSA limits for calendar year 2012. Revenue Procedure 2011-32 details the maximum contribution and the deductible and out-of-pocket limits. The HSA contribution and maximum out-of pocket limits have been increased slightly, but the minimum HDHP deductible is unchanged from 2011.

2012 contribution limit:

  • Self-only HDHP coverage: $3,100
  • Other than self-only HDHP coverage: $6,250
  • Catch-up contribution limit for HSA-eligible individuals who are age 55 or older: $1,000.

2012 deductible limit:

  • Self-only: Not less than $1,200 (no change from 2011)
  • Family: Not less than $2,400 (no change from 2011)

2012 out-of-pocket maximum limit in 2012:

  • Self-only: Not more than $6,050
  • Family: Not more than $12,100

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