2010 Minimums and Maximums for Health Savings Accounts Plans and High-Deductible Health Plans

On May 14, 2009, the Internal Revenue Service (IRS) released Revenue Procedure 2009-29,1 which announced various inflation-adjusted amounts for 2010 for Health Savings Accounts (HSAs) and High-Deductible Health Plans (HDHPs). The IRS calculates the annual adjustments using the 12-month period ending March 31.


The new numbers are shown in the chart below.


2010 Minimums and Maximums for HSAs* and HDHPs


Maximum
$3,050 Individual
$6,150 Family

Annual HSA Contribution
(up $50 from $3,000 in 2009) Individual
(up $200 from $5,950 in 2009) Family

Minimum
$1,200 Individual
$2,400 Family

HDHP Deductible
(up $50 from $1,150 in 2009) Individual
(up $100 from $2,300 in 2009) Family

Maximum
None Individual
None Family

HDHP Deductible
Maximum
$5,950 Individual
$11,900 Family

HDHP Expense ***
Out of Pocket (up $150 from $5,800 in 2009) Individual
(up $300 from $11,600 in 2009) Family


*HSAs, established by the Medicare Modernization Act (MMA) as of January 1, 2004, allow individuals or employers to contribute to an HSA as long as the individual is covered under an HDHP.

** As in 2009, individuals age 55 or over can contribute an additional $1,000 to their HSAs in 2010 and subsequent years.

*** The out-of-pocket expense does not include premiums.


Group Health Plans




Individual and Family Health Plans