IRS Update: 2025 Contribution Limits

October 23, 2024

The IRS released the 2025 Health FSAs, Commuter Benefits, Adoption Assistance, and QSEHRA maximum contribution limits.

There are no changes to dependent care flexible spending account (DC FSA) limits for 2025. The contribution limit will remain at $5,000.

For Health FSA plans that permit the carryover of unused amounts, the maximum carryover amount for 2025 is $660, an increase of $20 from the original 2024 carryover limit.​​​​​​

Contribution Limits 2024

Contribution Limits 2025

Health FSA Annual Contribution Limits

Health FSA Annual Contribution Limits

$3,200

$3,300

Commuter Benefits Monthly Contribution Limits

Commuter Benefits Monthly Contribution Limits

$315

$325

Adoption Assistance

Adoption Assistance

$16,810

$17,280

Qualified Small Employer Health Reimbursement Arrangement

Qualified Small Employer Health Reimbursement Arrangement

Self only - $6,150

Family - $12,450

Self only - $6,350

Family - $12,800

 

Click here for the IRS Release - Rev. Proc. 2023-34

2025 HSA & HDHP limits

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