rp-08-29.pdf

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Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions.
(Also: Part 1, §§ 1, 223.)

Rev. Proc. 2008-29

SECTION 1. PURPOSE
This revenue procedure provides the 2009 inflation adjusted amounts determined
under § 223(g) of the Internal Revenue Code for Health Savings Accounts (HSAs).
SECTION 2. 2009 INFLATION ADJUSTED ITEMS
Annual contribution limitation
. For calendar year 2009, the annual limitation on
deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high
deductible health plan is $3,000. For calendar year 2009, the annual limitation on
deductions under § 223(b)(2)(B) for an individual with family coverage under a high
deductible health plan is $5,950.
High deductible health plan
. For calendar year 2009, a “high deductible health
plan” is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is

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not less than $1,150 for self-only coverage or $2,300 for family coverage, and the
annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not
premiums) do not exceed $5,800 for self-only coverage or $11,600 for family coverage.
SECTION 3. EFFECTIVE DATE
This revenue procedure is effective for calendar year 2009.
SECTION 4. DRAFTING INFORMATION
The principal author of this revenue procedure is Marnette M. Myers of the Office
of Associate Chief Counsel (Income Tax & Accounting). For further information
regarding § 223 and HSAs, contact Elizabeth Purcell at (202) 622-6080 (not a toll free
call). For further information regarding the calculation of the inflation adjustments in this
revenue procedure contact Ms. Myers at (202) 622-4920 (not a toll free call).