IRS Benefit Limits
IRS Benefit Limits |
When is the Limit or Amount Defined? |
2026 |
2025 |
2024 |
|---|---|---|---|---|
Flexible Spending Account (FSA) |
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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) |
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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) |
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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 |
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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) |
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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) |
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EBHRA |
Plan Year Start Date |
$2,200 |
$2,150 |
$2,100 |
Other IRS Limits |
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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.)