The Internal Revenue Service has left the 2011 inflation-adjusted amounts for health savings accounts unchanged from 2010, citing the Consumer Price Index.

In Revenue Procedure 2010-22, the IRS said that for calendar year 2011, the annual limitation for deductions for an individual with self-only coverage under a high-deductible health plan would remain $3,050. The annual limitation on deductions for an individual with family coverage would remain $6,150 in 2011.

For calendar year 2011, a “high-deductible health plan” is defined as a health plan with an annual deductible that is not less than $1,200 for self-only coverage or $2,400 for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $5,950 for self-only coverage or $11,900 for family coverage.