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Health FSA Limit and Carryover Calculator (2026)

What do these figures come to once the work is shown?

The $3,400 health FSA salary reduction limit, the excess election, the $680 carryover and the tax saved on the allowed election.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Allowed election
$3,400
Salary reduction within the 2026 limit
Election over the $3,400 limit
$400
Maximum carryover
$680
Drawn to one scale
Allowed election$3,400
Election over the $3,400 limit$400
Maximum carryover$680
Unused amount carried over$680
Unused amount forfeited$220
Tax saved on the allowed election$1,020
All results
MeasureResult
Allowed election$3,400
Election over the $3,400 limit$400
Maximum carryover$680
Unused amount carried over$680
Unused amount forfeited$220
Tax saved on the allowed election$1,020
How this was worked out
Work shownrecomputed as you type
Allowed election = lesser of election and $3,400
Carryover = lesser of unused balance and $680, only if the plan allows carryover
Forfeited = unused - carryover

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Allowed election = lesser of election and $3,400
  • Carryover = lesser of unused balance and $680, only if the plan allows carryover
  • Forfeited = unused - carryover

How it works

Section 125(i) caps voluntary salary reductions to a health flexible spending arrangement. Rev. Proc. 2025-32 sets the 2026 cap at $3,400 and the maximum carryover of unused amounts at $680 when the cafeteria plan permits a carryover.

Amounts above the carryover limit are forfeited. The tax saved row multiplies the allowed election by the combined rate you enter, so use your own marginal rate plus 7.65 percent if you are below the Social Security wage base.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What does the $3,400 cap limit?

Voluntary salary reductions to a health flexible spending arrangement under section 125(i).

Is the carryover optional?

Yes. The $680 maximum applies only if the cafeteria plan permits a carryover.

Does this cover dependent care?

No. Dependent care assistance has its own limit in the dependent care FSA calculator.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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