For 2013 the annual limitation on deductions under §223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,250. The annual limitation on deductions under §223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $6,450.
Also for 2013, a “high deductible health plan” is defined under § 223(c)(2)(A) as 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.
Revenue Procedure 2012-26 is at http://www.irs.gov/pub/irs-drop/rp-12-26.pdf.
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