2026 contribution limits
Single or Head of Household: $7,500 per year
Married, filing jointly: $7,500 per year total (shared, not doubled)
Married, filing separately: $3,750 per year
Source: One Big Beautiful Bill Act (signed July 4, 2025); IRS Publication 503
Your plan contribution limit may differ
The contribution limit can vary by plan. Check with your administrator to confirm the limit that applies to you.
Earned income limit
You can't contribute more than your earned income for the year. If you're married, your total contribution can't exceed whichever is lower, your income or your spouse's.
Unused contributions
DC-FSA funds don't roll over, they must be spent during the plan year, or they're forfeited. Some employers may offer up to a 2.5-month extension to the spending deadline instead. (See "How an extension period works" if your plan offers one.)