According to the announcement, for 2009, the maximum annual HSA contribution for an eligible individual with self-only coverage is $3,000 and for family coverage is $5,950. By statute, the maximum catch-up contribution for an individual age 55 or older is increased by $1,000 for 2009 and all years going forward.
For 2009, the maximum annual out-of-pocket amount for HDHP self-coverage increases to $5,800, and the maximum annual out-of-pocket amount for HDHP family coverage is $11,600.
The guidance explains that individuals who are eligible on the first day of the last month of the taxable year (December for most taxpayers) are allowed the full annual contribution (plus catch up contribution, if 55 or older by year end), regardless of the number of months the individual was an eligible individual in the year. For individuals who are no longer eligible individuals on that date, both the HSA contribution and catch up contribution apply pro-rata based on the number of months of the year they are eligible individuals.
In addition, for 2009, the minimum deductible for HDHPs increases to $1,150 for self-only coverage and $2,300 for family coverage. A fiscal year plan that satisfies the requirements for an HDHP on the first day of the first month of its fiscal year may apply that deductible for the entire fiscal year, the IRS said.
Revenue Procedure 2008-29 is here .
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