The Internal Revenue Service has announced the 2010 “indexed amounts” for health savings accounts.

The 2010 maximum contribution limit for individual HSAs has increased to $3,050, from $3,000 in 2009.

The 2010 maximum contribution limit for family HSAs has increased to $6,150, from $5,950.

The 2010 high-deductible health plan maximum annual out-of-pocket limit for individuals is $5,950, up from $5,800, and the maximum family limit is $11,900, up from $11,600.

The 2010 minimum HDHP deductible amounts for individuals and families have increased to $1,200 for individuals and $2,400 for families, up from $1,150 and $2,300 in 2009.

The new limits appear in IRS Revenue Procedure 2009-29.