The Internal Revenue Service (IRS) has issued Revenue Procedure 2008-29, which contains the inflation adjusted amounts for the minimum annual deductibles, maximum annual out-of-pocket expenditure limits and annual contribution limits for 2009 health savings accounts (HSAs). The IRS Revenue Procedure was published on June 2, 2008 in Internal Revenue Bulletin 2008-22.

Below are the 2008 and the new 2009 adjusted IRS HSA minimum and maximum amounts.

	Tax Year
	2008	2009
Minimum Annual Deductible (Self-only Coverage)	$1,100	$1,150
Minimum Annual Deductible (Family Coverage)	$2,200	$2,300
Annual Out-of-Pocket Limits (Self-only Coverage)	$5,600	$5,800
Annual Out-of-Pocket Limits (Family Coverage)	$11,200	$11,600
Annual Contribution Amount (Self-only Coverage)	$2,900	$3,000
Annual Contribution Amount (Family Coverage)	$5,800	$5,950
Catch up contribution for individuals 55 years and older	$900	$1,000