Limited Fsa Carryover 2025 Form. 18, addresses how to apply the fsa relief provisions in the taxpayer certainty and disaster relief act, which was incorporated. On november 9, 2023, the irs released the 2025 health fsa / limited purpose fsa and commuter benefits maximum contribution limits.
โ therefore, in most cases the maximum health fsa amount available for plan years beginning on or after january 1, 2025 will be limited to $3,200 (max employee. โ the carryover feature typically allows you to roll over up to 20% of the maximum fsa contribution every year, if your employer allows it.