IRS Revenue Procedure 2009-29 says that for calendar year 2010, the annual limitation on deductions for an individual with self-only coverage under a high-deductible health plan is $3,050. The annual limitation on deductions for an individual with family coverage is $6,150.
According to the publication, for calendar year 2010, a “high deductible health plan” is defined under Â§ 223(c)(2)(A) of the Code 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 the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $5,950 for self-only coverage or $11,900 for family coverage.
The Revenue Procedure is here .
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