Each year the IRS defines contribution limits for pre-tax benefits. Below is a list of 2026 and 2027 contributions, carryover, and catch-up limits.
Healthcare FSA (FSA) and Limited Purpose FSA (LPFSA) contribution limits
- 2026: $3,400 per year
- 2027: $3,500 per year
Healthcare FSA (FSA) and Limited Purpose FSA (LPFSA) carryover limits
- 2026: $680 per year
- 2027: $700 per year
Dependent Care FSA (DCFSA) contribution limits
- 2026:
Married employees filing taxes separately: $3,750 per year
Single employees and married employees filing taxes jointly: $7,500 per year - 2027:
Married employees filing taxes separately: $3,750 per year
Single employees and married employees filing taxes jointly: $7,500 per year
Commuter (Parking and Transit) contribution limits
- 2026: $340 per month
- 2027: $350 per month
Health Savings Account (HSA) contribution limits
- 2026:
Self-only: $4,400 per year
Family: $8,750 per year - 2027:
Self-only: $4,500 per year
Family: $9,000 per year
Health Savings Account (HSA) catch-up contribution limit (for taxpayers 55 and older)
- 2026: $1,000 per year
- 2027: $1,000 per year