The official IRS numbers (Rev. Proc. 2025-32), plus the election rules that decide how much you should actually sign up for.
Updated October 2026 · For tax year 2026 elections
2026 health care FSA limit: $3,400 per employee. Dependent care FSA: $7,500 per household ($3,750 if married filing separately). Unused health FSA money: up to $680 can carry over — if your employer elected the carryover option instead of a grace period.
| 2025 | 2026 | Change | |
|---|---|---|---|
| Health care FSA | $3,300 | $3,400 | +$100 |
| Dependent care FSA | $5,000 household | $7,500 household | see note |
| Health FSA carryover maximum | $660 | $680 | +$20 |
| Married filing separately, dependent care | $2,500 | $3,750 | — |
Dependent care limits track the federal child-care credit rules and changed with recent legislation — verify your household's cap against your plan documents, since employer plans adopt the IRS figure on their own schedule.
What the money buys.
When the money dies.
The spend-down playbook.
The yes/no borderline list.
Choosing between them.
$4,400 / $8,750 on HSARates.com.