|







|

|

|
2005 |
$4,000 |
$500 |
2006 |
$4,000 |
$1,000 |
2007 |
$4,000 |
$1,000 |
2008 |
$5,000 |
$1,000 |
2009 |
$5,000 |
$1,000 |
2010 |
$5,000 |
$1,000 |
2011 |
$5,000 |
$1,000 |
2012 |
$5,000 |
$1,000 |
|
2005 |
$10,000 |
$2,000 |
2006 |
$10,000 |
$2,500 |
2007 |
$10,500 |
$2,500 |
2008 |
$10,500 |
$2,500 |
2009 |
$11,500 |
$2,500 |
2010 |
$11,500 |
$2,500 |
2011 |
$11,500 |
$2,500 |
2012 |
$11,500 |
$2,500 |
2005 |
$14,000 |
$4,000 |
2006 |
$15,000 |
$5,000 |
2007 |
$15,500 |
$5,000 |
2008 |
$15,500 |
$5,000 |
2009 |
$16,500 |
$5,500 |
2010 |
$16,500 |
$5,500 |
2011 |
$16,500 |
$5,500 |
2012 |
$17,000 |
$5,500 |
2005 |
$42,000 |
2006 |
$44,000 |
2007 |
$45,000 |
2008 |
$46,000 |
2009 |
$49,000 |
2010 |
$49,000 |
2011 |
$49,000 |
2012 |
$50,000 |
2005 |
$210,000 |
2006 |
$220,000 |
2007 |
$225,000 |
2008 |
$230,000 |
2009 |
$245,000 |
2010 |
$245,000 |
2011 |
$245,000 |
2012 |
$250,000 |
|
2005 |
$95,000 |
2006 |
$100,000 |
2007 |
$100,000 |
2008 |
$105,000 |
2009 |
$110,000 |
2010 |
$110,000 |
2011 |
$110,000 |
2012 |
$115,000 |
|
2005 |
$450 |
2006 |
$450 |
2007 |
$500 |
2008 |
$500 |
2009 |
$550 |
2010 |
$550 |
2011 |
$550 |
2012 |
$550 |
2005 |
$90,000 |
2006 |
$94,200 |
2007 |
$97,500 |
2008 |
$102,000 |
2009 |
$106,800 |
2010 |
$106,800 |
2011 |
$106,800 |
2012 |
$110,100 |
|
Single,
Active Participant |
$56,000 - $66,000 (2011)
$58,000 - $68,000 (2012)
|
Married,
Active Participant, Filing a Joint Federal Income Tax Return |
$90,000 - $110,000 (2011)
$92,000 - $112,000 (2012) |
Married,
Active Participant, Filing a Separate Federal Income Tax Return |
$0
- $10,000 (2011 and 2012) |
Spouse
is an Active Participant |
$169,000 - $179,000 (2011)
$173,000 - $183,000 (2012) |
Single
Individuals |
$107,000 - $122,000 (2011)
$110,000 - $125,000 (2012) |
Married,
Filing a Joint Federal Income Tax Return |
$169,000 - $179,000 (2011)
$173,000 - $183,000 (2012) |
Married,
Filing a Separate Income Tax Return |
$0
- $10,000 (2011 and 2012) |
|
Joint
Return |
Head
of Household |
All
Other Cases |
|
Over |
Not
Over |
Over |
Not
Over |
Over |
Not
Over |
Applicable
Percentage |
$0 |
$34,000 |
$0 |
$25,500 |
$0 |
$17,000 |
50% |
$34,000 |
$36,500 |
$25,500 |
$27,375 |
$17,000 |
$18,250 |
20% |
$36,500 |
$56,500 |
$27,375 |
$42,375 |
$18,250 |
$28,250 |
10% |
$56,500 |
|
$42,375 |
|
$28,250 |
|
0% |
|
Joint Return |
Head of Household |
All Other Cases |
|
Over |
Not Over |
Over |
Not Over |
Over |
Not Over |
Applicable Percentage |
$0 |
$34,500 |
$0 |
$25,875 |
$0 |
$17,250 |
50% |
$34,500 |
$37,500 |
$25,875 |
$28,125 |
$17,250 |
$18,750 |
20% |
$37,500 |
$57,500 |
$28,125 |
$43,125 |
$18,750 |
$28,750 |
10% |
$57,500 |
|
$43,125 |
|
$28,750 |
|
0% |
High Deductible Health Plan |
|
Deductible |
Out-of-Pocket Expense Cap |
Self-Only Coverage |
At least $1,200 (2012)
At least $1,250 (2013) |
Not to exceed $6,050 (2012)
Not to exceed $6,250 (2013) |
Family Coverage |
At least $2,400 (2012)
At least $2,500 (2013) |
Not to exceed $12,100 (2012)
Not to exceed $12,500 (2013) |
Contribution Limit Plus Catch-Up |
Self-Only Coverage |
$3,100 (2012)
$3,250 (2013) |
$1,000 (2012 and 2013) |
Family Coverage |
$6,250 (2012)
$6,450 (2013) |
$1,000 (2012 and 2013) |
|
|