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health FSA — 1 pages

Reference The $680 FSA Carryover Is the Limit for Plan Years Beginning in 2026 — Not the Amount Rolling Into 2026 IRS Rev. Proc. 2025-32 sets the health FSA salary reduction limit at $3,400 and the maximum carryover at $680 for taxable years beginning in 2026, and only if the plan permits carryover. Policy · Sep 12