The U.S. Treasury and the IRS have issued the new guidelines for the maximum contributions to Health Savings Accounts for 2010.

Individuals may contribute an annual maximum of $3,050.

Families, covering two or more individuals, may contribute up to $6,150

A catch-up contribution of $1000 for individuals who are 55 years of age or older and not on Medicare

New amounts for Out-of-Pocket spending for 2010

An individual may have a maximum annual out-of-pocket of $5950

Families may have a maximum out-of-pocket of $11,900

Maximum deductible amount for 2010

Individuals must have a minimum deductible of $1200

Families must have a minimum deductible of $2400

Guidelines and Changes from 2009 to 2010 Type of Coverage
Rule 2009 2010
Individual Maximum contribution $3000 $3050
Minimum deductible $1150 $1200
Out-of-Packet maximum $5800 $5950
Family Maximum contribution $5950 $6150
Minimum deductible $2300 $2400
Out-of-Pocket Maximum $11,600 $11,900

For additional information consult the IRS website