FSA Limits for 2026: What You Can Put In, and What a Couple or Family Gets

• The 2026 health FSA salary reduction limit is $3,400 for each employee, and the carryover cap is $680 (IRS Revenue Procedure 2025-32, 2025).
• Two spouses can each elect up to the health FSA limit, so a couple can put in $6,800 combined, even if both are in the same employer plan (IRS Notice 2012-40, 2012).
• The 2026 dependent care exclusion is up to $7,500, or $3,750 if married filing separately, up from $5,000 and $2,500 for 2025 (IRS Publication 15-B, 2026; IRS Publication 503, 2025).
• An employee who works for two unrelated employers can elect up to $3,400 in each employer's health FSA, while employers in the same controlled group share one $3,400 limit (IRS Notice 2012-40, 2012).

You are filling out an enrollment form, and the FSA box wants a dollar amount. The IRS sets a ceiling, your employer may set a lower one, and your spouse or your second job may change the math. This guide lays out the 2026 FSA limits, who gets which one, what a married couple or family can elect, and how to pick an amount you will actually use.

Reviewed by a licensed benefits professional. Last reviewed: October 1, 2026.

What are the FSA limits for 2026?

For plan years beginning in 2026, the health FSA limit is $3,400, and the dependent care FSA limit is $7,500. The IRS sets both numbers, and an employer may choose a lower cap in its plan.

IRS Revenue Procedure 2025-32 sets the 2026 health FSA salary reduction limit at $3,400 and the maximum carryover at $680. IRS Publication 15-B (2026) says an employee can exclude up to $7,500 of dependent care assistance each year, or $3,750 if married filing separately. These are different accounts with different rules, so read each limit separately.

A limited-purpose FSA is a health FSA that only pays for items such as dental and vision care. It counts toward the same $3,400 health FSA limit.

What is the FSA limit for a married couple or family?

A married couple can elect up to $3,400 each in health FSAs, for $6,800 combined, because the health FSA limit applies employee by employee. Children and other family members do not add to it.

IRS Notice 2012-40 says the limit "applies on an employee-by-employee basis" and that each of two spouses may elect up to the limit, "even if both participate in the same health FSA sponsored by the same employer." The Notice also says the limit applies regardless of the number of other people covered, such as a spouse, children or adult dependents.

Dependent care works the other way. The IRS says the dependent care exclusion does not depend on the number of qualifying people you have (IRS Publication 503, 2025), and the 2026 cap of $7,500 is a per-return limit, cut to $3,750 if you file separately (IRS Publication 15-B, 2026). A couple filing together shares one cap, even if both spouses have a dependent care FSA at work.

Here is a worked example for a married couple, both with W-2 jobs at different employers, with two children in daycare. The couple elects the 2026 maximums and assumes a 22% federal tax bracket, an example and not their actual rate.

The savings column multiplies each amount by 29.65%, which is the 22% example federal bracket plus the 7.65% employee FICA rate (IRS Publication 15, 2026). The dependent care amount is also limited by the lower earner's income, so a spouse who earns little may cap the exclusion (IRS Publication 503, 2025). State tax savings are extra and depend on your state.

What happens if I have two jobs or two employers?

An employee with two unrelated employers can elect up to the health FSA limit under each employer's plan, but employers in the same controlled group share one limit. IRS Notice 2012-40 says an employee employed by two or more employers that are not members of the same controlled group may elect up to the limit under each employer's health FSA.

If both employers belong to the same controlled group or affiliated service group, your total health FSA elections across those plans cannot exceed $3,400 (IRS Notice 2012-40, 2012). A controlled group is a set of businesses with common ownership that the IRS treats as one employer. Ask HR whether your second job's company is related to your first.

What is the dependent care FSA limit for 2026?

The 2026 dependent care FSA limit is $7,500, or $3,750 if you are married filing separately (IRS Publication 15-B, 2026). That is a jump from $5,000 and $2,500 for 2025 (IRS Publication 503, 2025).

The limit is a ceiling on the benefit you can exclude, and your own numbers can be lower. The IRS says the amount you can exclude is limited to the smallest of the benefits you received, the qualified expenses you paid, your earned income, and your spouse's earned income (IRS Publication 503, 2025). Some employers have not updated their plan to the higher number yet. Check your plan document before you assume you can elect $7,500, and see Benecor's dependent care FSA limit guide→ for who qualifies.

How much should I put in each paycheck to reach the FSA limit?

To reach the $3,400 health FSA limit, you contribute about $130.77 per paycheck on a 26-pay schedule, $141.67 on a 24-pay schedule or $283.33 per month. Your plan divides your annual election evenly across the plan year's pay periods.

The full election is generally available from the first day of the plan year under the uniform coverage rule (Proposed Treasury Regulation Section 1.125-5). That means you can use $3,400 in January even though you have only paid in a small part of it.

A good election is an amount you are confident you will spend. Add up expected copays, prescriptions, dental, vision and recurring costs, then elect that number, not the maximum. Unused money is forfeited unless your plan has a carryover or grace period, and Benecor explains both in the FSA rollover guide→.

Can I change my FSA amount mid-year?

Generally no. A Section 125 cafeteria plan election is locked for the plan year, and you can change it only after an IRS-recognized event such as marriage, birth, adoption or a loss of other coverage (26 CFR 1.125-4; IRS Publication 15-B, 2026). Benecor's Section 125 qualifying life events guide→ lists the events.

A change must also be consistent with the event. A birth can justify raising a dependent care election, for example, while a change of mind about your spending usually does not. Ask HR for the deadline, because plans often require the change within 30 days of the event.

Can I have an FSA and an HSA at the same time?

Usually only if your health FSA is a limited-purpose FSA. IRS Publication 969 says an employee covered by a high deductible health plan and a health FSA that pays or reimburses qualified medical expenses can't generally make contributions to an HSA. A limited-purpose health FSA, which pays only for items such as dental and vision, does not block HSA contributions.

A post-deductible FSA, which does not pay medical expenses until the minimum annual deductible is met, also allows HSA contributions (IRS Publication 969, 2025). If you use both accounts, ask HR which type of FSA you have before you contribute to an HSA. Benecor's guides to the HSA and Section 125 cafeteria plan→ and to 2027 HSA contribution limits→ explain the other side.

How do I find out what my employer's FSA limit is?

Ask HR for your cafeteria plan document and summary plan description, which state the maximum election your employer allows. The IRS limit is a ceiling, and the plan can be lower. For the employer-side view of the same limits, Summit Health Benefits explains the health FSA contribution limit for employers↗.

Sources: IRS Revenue Procedure 2025-32 (2025), 2026 health FSA limit of $3,400 and carryover cap of $680; IRS Notice 2012-40 (2012), health FSA limit applies to each employee, spouses and controlled groups; IRS Publication 15-B, Employer's Tax Guide to Fringe Benefits (2026), dependent care exclusion and Section 125 election rules; IRS Publication 503, Child and Dependent Care Expenses (2025), earned income limits and 2025 exclusion; IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (2025), limited-purpose FSAs and HSA eligibility; IRS Publication 15, Employer's Tax Guide (2026), FICA rate; Proposed Treasury Regulation Section 1.125-5, uniform coverage rule; 26 CFR 1.125-4, permitted election changes.