Data tokens on this page
IRS guidelines, contribution limits and eligible expenses
Health Savings Account (HSA) IRS limits
|
2025 |
||
|---|---|---|
|
|
Single Plan |
Family Plan |
|
Maximum Contribution Limit |
$4,300 |
$8,550 |
|
Minimum Deductible |
$1,650 |
$3,300 |
|
Maximum Out-of-Pocket |
$8,300 |
$16,600 |
|
Catch-up Contribution (55+) |
$1,000 |
$1,000 |
|
2025 |
||
|---|---|---|
|
|
Single Plan |
Family Plan |
|
Maximum Contribution Limit |
$4,300 |
$8,550 |
|
Minimum Deductible |
$1,650 |
$3,300 |
|
Maximum Out-of-Pocket |
$8,300 |
$16,600 |
|
Catch-up Contribution (55+) |
$1,000 |
$1,000 |
|
2026 |
||
|---|---|---|
|
|
Single Plan |
Family Plan |
|
Maximum Contribution Limit |
$4,400 |
$8,750 |
|
Minimum Deductible |
$1,700 |
$3,400 |
|
Maximum Out-of-Pocket |
$8,500 |
$17,000 |
|
Catch-up Contribution (55+) |
$1,000 |
$1,000 |
|
2026 |
||
|---|---|---|
|
|
Single Plan |
Family Plan |
|
Maximum Contribution Limit |
$4,400 |
$8,750 |
|
Minimum Deductible |
$1,700 |
$3,400 |
|
Maximum Out-of-Pocket |
$8,500 |
$17,000 |
|
Catch-up Contribution (55+) |
$1,000 |
$1,000 |
Flexible Spending Account (HC-FSA and LP-FSA) IRS limits
|
|
2025 |
2026 |
|
|---|---|---|---|
|
Maximum Contribution |
$3,300 |
$3,400 |
|
|
Maximum Carryover Amount |
$660 |
$680 |
|
|
|
2025 |
2026 |
|
|---|---|---|---|
|
Maximum Contribution |
$3,300 |
$3,400 |
|
|
Maximum Carryover Amount |
$660 |
$680 |
|
Dependent Care Flexible Spending Account (DC-FSA) IRS limits
|
|
2025 |
2026 |
|
|---|---|---|---|
|
Maximum Contribution Per Spouse if Married and Filing Separately |
$2,500 |
$3,750 |
|
|
Maximum Contribution Per Household (Single or Married Filing Jointly) |
$5,000 |
$7,500 |
|
|
|
2025 |
2026 |
|
|---|---|---|---|
|
Maximum Contribution Per Spouse if Married and Filing Separately |
$2,500 |
$3,750 |
|
|
Maximum Contribution Per Household (Single or Married Filing Jointly) |
$5,000 |
$7,500 |
|
Commuter Benefits - Parking and Transit IRS limits
|
|
2025 |
2026 |
|
|---|---|---|---|
|
Parking plan |
$325 |
$340 |
|
|
Transit plan |
$325 |
$340 |
|
|
|
2025 |
2026 |
|
|---|---|---|---|
|
Parking plan |
$325 |
$340 |
|
|
Transit plan |
$325 |
$340 |
|
IRS-qualified medical expenses
You can pay for a wide range of IRS-qualified medical expenses with your HSA, including many that aren't typically covered by health insurance plans. This includes deductibles, co-insurance, prescriptions, dental and vision care, and more. For a complete list of IRS-qualified medical expenses visit IRS.gov or view a list of qualifying examples.
