The IRS has released the 2021 inflation-adjusted amounts for health savings accounts (HSAs) under Code Sec. 223.
For the calendar year 2021, the annual limitation on deductions under Code Sec. 223(b)(2) for an individual with self-only coverage under a high-deductible plan is $3,600 ($7,200 for an individual with family coverage).
A “high-deductible health plan” as defined in Code Sec. 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,400 for self-only coverage or $2,800 for family coverage and annual out-of-pocket expense limits (deductibles, copayments, and other amounts, but not premiums) that do not exceed $7,000 for self-only coverage or $14,000 for family coverage.
https://www.irs.gov/pub/irs-drop/rp-20-32.pdf
