The Internal Revenue Service (IRS) published Revenue Procedure 2014-30 outlining the annual health savings account (HSA) contribution limitation, the minimum deductible for a high-deductible health plan (HDHP) and the maximum out-of-pocket expense limits for an HDHP in 2015. For calendar year 2015, the annual contribution limitation to an HSA is $3,350 for self-only coverage and $6,650 for family coverage. The minimum deductible under an HDHP is $1,300 for self-only coverage or $2,600 for family coverage. The maximum out-of-pocket expense limit is $6,450 for self-only coverage or $12,900 for family coverage.