IRS has just issued Revenue Procedure 2012-26, which provides the 2013 cost-of-living contribution and coverage adjustments for HSAs, as required under Code Section 223(g). Most contribution limits and the out-of-pocket amounts have been increased for 2013.
2013 Annual Contribution Limit:
Single coverage: $3,250 (up from $3,100 in 2012)
Family coverage: $6,450 (up from $6,250 in 2012)
2013 Minimum Deductible for HDHP:
Single coverage: $1,250 (up from $1,200 in 2012)
Family coverage: $2,500 (up from $2,400 in 2012)
2013 Maximum Out-of-pocket:
Single coverage: $6,250 (up from $6,050 in 2012)
Family coverage: $12,500 (up from $12,100 in 2012)
For a copy of Revenue Procedure 2012-26, please click on the link below:
http://www.irs.gov/pub/irs-drop/rp-12-26.pdf