United States health FSA limits and carryover for 2026
United States health flexible spending arrangements have an annual salary-reduction contribution ceiling and an optional carryover of unused amounts to the following plan year.
On this page
- 2026 health FSA annual contribution limit
- $3,400IRS, Publication 15-B (2026)
- 2026 health FSA carryover ceiling
- $680IRS, Publication 15-B (2026)
Annual contribution limit
A cafeteria plan may not allow an employee to request salary-reduction contributions for a health FSA in excess of $3,400 for plan years beginning in 2026. IRS, Publication 15-B (2026) (opens in a new tab).
Carryover of unused amounts
A cafeteria plan may instead allow unused contributions up to $680 to carry over to the immediately following plan year. The carryover is optional; if the plan does not include a carryover provision, unused amounts are lost. Amounts above the $680 ceiling cannot be carried over. IRS, Publication 15-B (2026) (opens in a new tab).
Health FSA and dependent care FSA are separate
A health FSA covers medical care expenses generally. A dependent care FSA covers qualifying expenses of dependents, primarily child care. The limits are separate and not interchangeable. The dependent care FSA annual limit is $7,500, or $3,750 for married filing separately, as published in Publication 15-B. IRS, Publication 15-B (2026) (opens in a new tab).
Scope
This guide states the published contribution limit and carryover ceiling. It does not determine cafeteria plan eligibility, individual contribution elections or a particular plan's rules. General information only, not personalised tax or benefits advice.