Eligible individuals with self-only coverage under a high-deductible health plan (HDHP) may contribute an annual maximum of $3,000 to their Health Savings Account (HSA) for 2009. Eligible individuals with family coverage (coverage for two or more individuals) under a HDHP may contribute up to $5,950 to their HSA. Individuals age 55 or older who are not enrolled in Medicare may contribute more to the account per year. In 2009, an additional $1,000 contribution will be allowed. In 2008, the catch-up contribution was $900.

To be considered qualified for an HSA, the HDHP must meet certain IRS regulations. For 2009, to qualify as a HDHP:

• The minimum deductible amount must be $1,150 for self-only coverage and $2,300 for family coverage; increased from 2008 requirements.
• The out-of-pocket maximum must be no higher than $5,800 for individual or $11,600 for family coverage; increased from 2008 requirements.
• The HDHP must be set up with a combined medical/pharmacy deductible. This deductible must apply to the out-of-pocket maximum; no change from 2008 requirements.
• All medical and pharmacy services must be subject to deductible and out-of-pocket maximum except for preventive services.

Coverage Type	Regulation	2008	2009
Self-Only	Annual Contribution	$2,900	$3,000
	Deductible	$1,100	$1,150
	Out-of-Pocket Maximum	$5,600	$5,800
Family	Annual Contribution	$5,800	$5,950
	Deductible	$2,200	$2,300
	Out-of-Pocket Maximum	$11,200	$11,600