IRS Benefits Limits

IRS Benefit Limits	When is the Limit or Amount Defined?	2026 (For plan years beginning in 2026)	2025 (For plan years beginning in 2025)	2024 (For plan years beginning in 2024)
Flexible Spending Account (FSA)
Health FSA (FSA) & Limited Purpose FSA (LPF) *	Plan Year Start Date	Amount TBD	$3,300 *	$3,200 *
FSA / LPF Carryover Provision (max unused roll amount) **	Plan Year Start Date	Amount TBD	$660 **	$640 **
Dependent Care FSA (DCAP)	Plan Year Start Date	$7,500 (or if married filing separately $3,750)	$5,000 (or if married filing separately $2,500)	$5,000 (or if married filing separately $2,500)
Commuter (Transit & Parking)
Transit (pre-tax limit) ***	Per Month within Calendar Year	Amount TBD	$325 / month ***	$315 / month ***
Parking (pre-tax limit) ***	Per Month within Calendar Year	Amount TBD	$325 / month ***	$315 / month ***
Health Savings Account (HSA)
HSA Contribution Limit – Individual	Calendar Tax Year	$4,400	$4,300	$4,150
HSA Contribution Limit – Family	Calendar Tax Year	$8,750	$8,550	$8,300
HSA Catch-up Contribution (age 55+)	Calendar Tax Year	$1,000	$1,000	$1,000
High Deductible Health Plan (HDHP) – for HSA Compatibility
HDHP Minimum Deductible – Individual	Calendar Tax Year	$1,750	$1,650	$1,600
HDHP Minimum Deductible – Family	Calendar Tax Year	$3,400	$3,300	$3,200
HDHP Maximum Out of Pocket (OOP) – Individual	Calendar Tax Year	$8,500	$8,300	$8,050
HDHP Maximum Out of Pocket (OOP) – Family	Calendar Tax Year	$17,000	$16,600	$16,100
Qualified Small Employer HRA (QSEHRA)
QSEHRA – Individual Coverage	Plan Year Start Date	Amount TBD	$6,350	$6,150
QSEHRA – Family Coverage	Plan Year Start Date	Amount TBD	$12,800	$12,450
Excepted Benefit Health Reimbursement Arragement (EBHRA)
EBHRA	Plan Year Start Date	$2,200	$2,150	$2,100
Other IRS Limits
Medical Mileage	Calendar Tax Year	Amount TBD	21 cents per mile	21 cents per mile

* For the Health FSA & Limited Purpose FSA (LPF) – If an employer has adopted the IRS Maximum contribution limit as indexed by the IRS, no action needs to be taken, as the FSA plan documents allow for this change automatically. The annual limit is determined by which calendar year the first date of the FSA plan year falls. (Example: 2026 limits only to plan years starting 1/1/2026 or later.)

** The Carryover Provision maximum is indexed to 20% of the IRS annual election limit for the Health FSA and Limited Purpose FSA (increases will always be in increments of $10 for the Carryover maximum).

*** The monthly pre-tax contribution limit for Commuter Transit and Parking is based on the start date of the benefit month. (Example: monthly 2026 limits only apply for plan months starting 1/1/2026 or later.)

Employers