Eligible individuals with self-only coverage under a high-deductible health plan (HDHP) may contribute an annual maximum of $3,050 to their Health Savings Account (HSA) for 2010. Eligible individuals with family coverage (coverage for two or more individuals) under an HDHP may contribute up to $6,150 to their HSA. Individuals age 55 or older who are not enrolled in Medicare may contribute more to the account per year.
To be considered qualified for an HSA, the HDHP must meet certain IRS regulations.
For 2010, to qualify as an HDHP:
To view the 2010 HSA reference guidelines, click here.