IRS Releases 2025 Contribution Limits
October 22, 2024
The IRS released 2025 limits for FSAs, commuter benefits, adoption assistance, and more.
The new 2025 limits are:
| Health FSA | $3,300 per year |
| Limited-Purpose FSA | |
| Health FSA Carryover | $660 per year |
| Parking | $325 per month |
| Transit |
| Adoption Assistance | $17,280 per year |
Previously announced 2025 limits:
| HSA | Single: $4,300 per year Family: $8,550 per year |
| Minimum deductible for qualifying HDHP | Single: $1,650 minimum deductible Family: $3,300 minimum deductible |
| Maximum out-of-pocket expenses for HDHP | Single: $8,300 max out-of-pocket Family: $16,600 max out-of-pocket |
| Dependent Care FSA | Remains at $5,000 per year |
Additional details are included in IRS Revenue Procedure 2024-40.