2012 HSA Limits Adjusted for Inflation
Administrative, Procedural, and Miscellaneous 26 CFR 601.602: Tax forms and instructions. (Also: Part 1, §§ 1, 223.) Rev. Proc. 2011-32 SECTION 1. PURPOSE This revenue procedure provides the 2012 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code. SECTION 2. 2012 INFLATION ADJUSTED ITEMS Annual contribution limitation. For calendar year 2012, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,100. For calendar year 2012, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage [...]