IRS Benefits Limits
2026 and 2027 IRS benefits limits
This reference compares IRS benefits limits for Flexible Spending Accounts (FSAs), including Health FSAs and Dependent Care FSAs; commuter transit and parking benefits; Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs); Health Savings Accounts (HSAs); High Deductible Health Plans (HDHPs); and Excepted Benefit Health Reimbursement Arrangements (EBHRAs). Effective dates vary by benefit. Check the notes below the table when applying a limit to a plan.
| Benefit | Limit | 2026 | 2027 |
|---|---|---|---|
| Health FSA | Employee salary reduction contributions, per year | $3,400 | $3,500 |
| Health FSA Carryover | Maximum unused amount carried into the next plan year | $680 | $700 |
| Dependent care benefits | Per household, per year; $3,750 for married employees filing separately | $7,500 | $7,500 |
| Commuter benefits | Transit and qualified parking, each per month | $340 | $350 |
| QSEHRA | Self-only reimbursement limit, per year | $6,450 | $6,700 |
| QSEHRA | Family reimbursement limit, per year | $13,100 | $13,550 |
| HSA | Contribution limit, self-only coverage, per year | $4,400 | $4,500 |
| HSA | Contribution limit, family coverage, per year | $8,750 | $9,000 |
| HDHP | Minimum deductible, self-only coverage | $1,700 | $1,750 |
| HDHP | Minimum deductible, family coverage | $3,400 | $3,500 |
| HDHP | Maximum out-of-pocket, self-only coverage | $8,500 | $8,700 |
| HDHP | Maximum out-of-pocket, family coverage | $17,000 | $17,400 |
| EBHRA | Maximum amount newly available per plan year | $2,200 | $2,250 |
When the limits apply
- Health FSA contribution limits apply to plan years beginning on or after January 1 of the listed year. A permitted carryover moves from one plan year into the next.
- The dependent care exclusion applies by tax year and includes qualifying dependent care FSA and other employer-provided dependent care benefits.
- Commuter limits apply monthly. Transit and qualified parking have separate limits, so an employee who uses both may use the monthly limit for each.
- QSEHRA limits apply to taxable years beginning in the listed year.
- HSA and HDHP limits apply by calendar year. HDHPs must meet both the minimum deductible and maximum out-of-pocket limits shown.
- The EBHRA maximum applies to plan years beginning in the listed year and is the maximum amount newly available per participant.
HSA and HRA design
Employees must meet HSA eligibility rules to contribute. A general-purpose HRA that may reimburse non-preventive medical expenses before the HDHP deductible is met can make an employee ineligible to contribute to an HSA for that period. Limited-purpose and post-deductible designs may preserve eligibility when they meet applicable requirements.
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