DOLLAR LIMITS

2008

2007

2006

2005

2004

HSA–Maximum Annual Contribution [223(b)(2)(A)]

Self-Only

  Family

2,900

5,800

2,850

5,650

Lesser of annual deductible or

2,700

5,450

Lesser of annual deductible or

2,650

5,250

Lesser of annual deductible or

2,600

5,150

HSA–Catch-Up Contribution Limit [223(b)(3)]

900

800

700

600

500

HSA–HDHP Minimum Deductible [223(c)(2)(A)]

  Self-Only

  Family

1,100

2.200

1,100

2,200

1,050

2,100

1,000

2,000

1,000

2,000

HSA–HDHP Maximum Out-of-Pocket Expense [223(c)(2)(A)]

  Self-Only

  Family

5,600

11,200

5,500

11,000

5,250

10,500

5,100

10,200

5,000

10,000

MSA–HDHP Minimum Deductible [220(c)(2)(A)]

  Self-Only

  Family

1,950

3,850

1,900

3,750

1,800

3,650

1,750

3,500

MSA–HDHP Maximum Deductible [220(c)(2)(A)]

  Self-Only

  Family

2,900

5,800

2,850

5,650

2,700

5,450

2,650

5,250

MSA– Maximum Out-of-Pocket Expense [220(c)(2)(A)]

  Self-Only

  Family

3,850

7,050

3,750

6,900

3,650

6,650

3.500

6,450

Transportation Benefits Monthly Limit Excludable from Income      

 Qualified Parking Benefits        [132(f)(2)(B)]

 Transit and Vanpooling Expenses [132(f)(2)(A)]

220

115

215

110

205

105

200

105

195

100

Adoption Assistance

  Program [137(a)(2)]

  Credit [23(a)(3)]

11,650

11,650

11,390

11,390

10,960

10,960

10,630

10,630

10,390

10,390