HSA, health FSA, and dependent-care FSA are not the same account. They have different caps, different loss rules, and different eligibility. Pick the one that matches the plan you actually have.
2026 federal dollars:
- HSA, self-only HDHP: $4,400 (family $8,750, plus $1,000 if 55+)
- Health FSA salary reduction: $3,400 (carryover up to $680 only if the cafeteria plan allows it)
- Dependent-care FSA: $5,000 household ($2,500 if married filing separately)
HSA room calculator → · Dependent-care FSA calculator →
There is no live health FSA engine on this site. The $3,400 / $680 figures are Rev. Proc. 2025-32 §2.15.
More United States paycheck, FICA, 401(k) and tax tools live on the United States calculators hub.
An HSA needs an HDHP. A general-purpose health FSA typically makes you ineligible to contribute to an HSA for that month. Limited-purpose (dental/vision) FSAs are a different design. Confirm Pub 969 and the plan document. Estimate, not tax advice.
Direct answer: three caps
| Account | 2026 cap | Needs HDHP? | Unused money |
|---|---|---|---|
| HSA (self-only) | $4,400 | Yes | Keeps; invests; yours after you leave the job |
| HSA (family) | $8,750 | Yes | Same |
| Health FSA | $3,400 | No | Often forfeited; some plans allow $680 carryover or a short grace period |
| Dependent-care FSA | $5,000 | No | Usually use-it-or-lose-it; not medical |
limit = $4,400 self or $8,750 family + $1,000 if age ≥ 55
remaining = max(0, limit − YTD including employer deposits)
$0 already in a self-only HSA: room $4,400. $1,200 already in: room $3,200. That remaining-room walkthrough is HSA contribution limit.
$0 in a dependent-care FSA: room $5,000. $2,000 already elected: room $3,000. See dependent-care FSA.
How to choose (paycheck, not a sales pitch)
- HDHP + you can save for later medical bills: HSA. Payroll HSA usually lowers FIT and FICA wages. On the $2,000 biweekly take-home example, a $150 medical/HSA deduction drops FICA from $153.00 to $141.53: paycheck take-home.
- Low deductible plan, known medical spend this year: health FSA, up to $3,400. Do not elect more than you will file claims for.
- Daycare or qualifying dependent care: DCAP, up to $5,000. It is not a second medical FSA and not the Form 2441 credit on the same dollars.
You can often run an HSA and a dependent-care FSA in the same year. That pair is two live calculators. A general-purpose health FSA plus an HSA is the combination that usually fails eligibility.
What this is not
- Not a 401(k). Retirement room is 401(k) deferral.
- Not an IRA.
- Not a promise your employer offers all three.
$3,400 of salary reduction under § 125(i). Carryover $680 only if the plan says so.
$4,400, or $5,400 if you are 55 or older.
No. IRC 129 is daycare and similar care. The live cap is $5,000 / $2,500 MFS.
Publication 969 · Rev. Proc. 2025-32 §2.15 · 26 U.S.C. § 129