The IRS has issued its annual guidance regarding the maximum contributions that can be made to a Health Savings Account, and the minimum deductibles and out-of-pocket maximums that can apply for the associated high-deductible health care plan. The maximum contribution for employee-only coverage is $3,300 ($3,250 for 2013). For family coverage it is $6,550 ($6,450 for 2013). HSA-eligible individuals age 55 or older at the end of year may make an additional annual contribution of $1,000. For the high-deductible health care plan, the minimum deductibles remain the same at $1,250 for single coverage and $2,500 for family coverage. The maximum out-of-pocket expenses slightly increased to $6,350 for single coverage ($6,250 in 2013) and $12,700 for family coverage ($12,500 in 2013).