The IRS has released the 2013 inflation-adjusted amounts for health savings accounts under Code Sec. 223. For calendar year 2013, the annual limit for an individual with self-only coverage under a high-deductible plan is $3,250 or $6,450 for an individual with family coverage. A high-deductible health plan is defined as a health plan with an annual deductible that is not less than $1,200 for self-only coverage or $2,400 for family coverage and annual out-of-pocket expense limits (e.g., deductibles, copayments, and other amounts, but not premiums) that do not exceed $6,250 for self-only coverage or $12,500 for family coverage.
IRS Releases 2013 HSA Deduction Limits