Annual Contribution Limit
 
For calendar year 2012, the annual HSA contribution limit for an individual with self-only coverage under a high deductible health plan is $3,100.

For calendar year 2012, the annual HSA contribution limit for an individual with family coverage under a high deductible health plan is $6,250.

High Deductible Health Plan Limits
 
For calendar year 2012, 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. This represents no change from 2011.
 
The annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) may not exceed $6,050 for self-only coverage or $12,100 for family coverage.

For a copy of Revenue Procedure 2011-32, please click on the link below: 
http://www.irs.gov/pub/irs-drop/rp-11-32.pdf