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2012 Inflation-Adjusted Amounts for Health Savings Accounts (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Apr. 27, 2012
For calendar year 2013, the annual limitation on deductions for an individual with self-only coverage under a high deductible health plan is $3,250; for an individual with family coverage, it is $6,450. A "high deductible health plan' for calendar year 2013 is a health plan with an annual deductible that is not less than $1,250 for self-only coverage or $2,500 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,250 for self-only coverage or $12,500 for family coverage.
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