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The IRS released 2026 contribution limits for medical flexible spending accounts (medical FSAs), commuter benefits, and more as part of Revenue Procedure 2025-32. These limits undergo annual adjustments to account for inflation.
2025: $3,300 per year
2026: $3,400 per year
2025 | 2026 |
$3,300 per year | $3,400 per year |
2025: $660 per year
2026: $680 per year
2025 | 2026 |
$660 per year | $680 per year |
2025: $325 per month
2026: $340 per month
2025 | 2026 |
$325 per month | $340 per month |
2025: $17,280 per year
2026: $17,670 per year
2025 | 2026 |
$17,280 per year | $17,670 per year |
The maximum amount that may be excluded from an employee’s gross income for the adoption of a special needs child through an adoption assistance program is $17,670. This amount is the same as what may be excluded from that employee’s gross income for expenses incurred by an employer for qualified adoption expenses under the same program.
The available adoption credit begins to phase out for taxpayers with modified adjusted gross income in excess of $265,080 and is completely phased out for taxpayers with modified adjusted gross income of $305,080 or more.
2025: $6,350 per year (Self-only), $12,800 per year (Family)
2026: $6,450 per year (Self-only), $13,100 per year (Family)
QSEHRA | 2025 | 2026 |
Self-only | $6,350 per year | $6,450 per year |
Family | $12,800 per year | $13,100 per year |
2025: $4,300 (Self-only), $8,550 (Family)
2026: $4,400 (Self-only), $8,750 (Family)
HSA | 2025 | 2026 |
Self-only | $4,300 | $4,400 |
Family | $8,550 | $8,750 |
HDHP (self-only coverage)
2025: $1,650 (Minimum deductible), $8,300 (Maximum out-of-pocket limit)
2026: $1,700 (Minimum deductible), $8,500 (Maximum out-of-pocket limit)
HDHP (family coverage)
2025: $3,300 (Minimum deductible), $16,600 (Maximum out-of-pocket limit)
2026: $3,400 (Minimum deductible), $17,000 (Maximum out-of-pocket limit)
HDHP (self-only coverage) | 2025 | 2026 |
Minimum deductible: | $1,650 | $1,700 |
Maximum out-of-pocket limit: | $8,300 | $8,500 |
HDHP (family coverage) | 2025 | 2026 |
Minimum deductible: | $3,300 | $3,400 |
Maximum out-of-pocket limit: | $16,600 | $17,000 |
Are you interested in learning more about the compliance, eligibility rules, and perks behind FSAs and HSAs? Check out our recent Benefits Buzz podcast below!
The information in this blog post is for educational purposes only. It is not legal, or tax or investment advice. For legal, or tax or investment advice, you should consult your own legal counsel, tax and investment advisers.
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