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IRS Releases HSA Funding Limits for 2010
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IRS Releases HSA Funding Limits for 2010
HSA Funding Limits for 2010
For 2010, the contribution limit for an employee with self- only coverage under a qualifying high
deductible health plan is $3,050, up $50 from 2009. For an employee with family coverage, the limit
is $6,150, up $200 from 2009.
A qualifying high deductible health plan for 2010 is defined as a health plan with an annual
deductible greater than or equal to $1,200 for self- only coverage or $2,400 for family coverage.
The limit on annual out- of- pocket expenses is $5,950 for self- only coverage or $11,900 for family
coverage.
The current limits and corresponding 2010 limits for self- only and family coverages are compared
in the chart below.
| |
2009 |
2010 |
| Self- only coverage minimum deductible |
$ 1,150 |
$ 1,200 |
| Self- only coverage maximum out of pocket |
$ 5,800 |
$ 5,950 |
| Self- only coverage maximum HSA contribution |
$ 3,000 |
$ 3,050 |
| Family coverage minimum deductible |
$ 2,300 |
$ 2,400 |
| Family coverage maximum out of pocket |
$ 11,600 |
$ 11,900 |
| Family coverage maximum HSA contribution |
$ 5,950 |
$ 6,150 |
| Catch- Up Contributions (age 55 or older) |
$ 1,000 |
$ 1,000 |
The IRS release can be viewed at http://www.irs.gov/pub/irs-drop/rp-09-29.pdf.