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Health FSA 2026: $3,400 cap — $1,200 YTD leaves $2,200

IRC §125(i) health FSA salary-reduction limit for 2026 is $3,400. Carryover cap $680 if the plan allows it. Not an HSA and not a dependent-care FSA.

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Room left this year

$2,200.00

LineAmount
2026 salary-reduction cap$3,400.00
Already in$1,200.00
Over the cap$0.00
Max carryover if the plan allows it$680.00

Rev. Proc. 2025-32 §2.15: $3,400 salary reduction; $680 carryover only if the cafeteria plan permits it. Many plans are use-it-or-lose-it. Educational, not tax advice.

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HSA 2026: $4,400 self · $5,400 at 55+

2026 HSA: $4,400 self-only or $8,750 family; +$1,000 catch-up at 55+ → $5,400 / $9,750 (Pub. 969).

Dependent care FSA: $5,000 cap, $2,000 YTD → $3,000 left

IRC 129 dependent-care FSA limit is $5,000 ($2,500 if married filing separately).

US paycheck: $2,000 biweekly leaves $1,651.15

Single, $2,000 biweekly: federal tax $195.85 and FICA $153. You take home $1,651.15. A 10% 401(k) leaves $1,475.15.

Health FSA is not an HSA

A health flexible spending arrangement is a cafeteria-plan salary reduction under IRC §125(i). For taxable years beginning in 2026, IRS Revenue Procedure 2025-32 §2.15 sets the dollar limit at $3,400.

If — and only if — the plan permits a carryover of unused amounts, the same procedure caps that carryover at $680. Many plans are still use-it-or-lose-it.

This is not an HSA (Pub 969) and not a dependent-care FSA (IRC 129, $5,000).

Room

remaining = max(0, 3,400 − YTD)

Hero: $1,200 already elected

LineAmount
2026 salary-reduction cap$3,400
Already elected (YTD)$1,200
Room left$2,200
Max carryover if the plan allows it$680

Other scenarios

YTDRoomOver the cap
$0$3,400$0
$1,200$2,200$0
$3,400$0$0
$4,000$0$600

Related: HSA contribution, dependent-care FSA, paycheck take-home.

Educational estimate

Federal §125(i) dollar limits only. Your plan document still controls grace periods and carryover. Not tax advice.