New 2025 FSA, Commuter, and HSA program IRS limits
Access an overview of the 2025 IRS-mandated plan limits to ensure your FSA, Commuter, and HSA programs are compliant.
In this piece
Newly released: Healthcare Flexible Spending Account and Commuter IRS limits
On October 22, 2024, the IRS released Rev. Proc. 2024-40 with 2025 cost-of-living adjustments for various IRS Code provisions, including Health FSAs and Section 132 Transportation Plans.
As usual, there is no increase to the fixed maximum exclusion for Dependent Care FSA reimbursement. In 2025, that maximum remains at $5,000 for single employees and married employees filing taxes jointly and $2,500 for married employees filing taxes separately.
And finally, a reminder that the IRS released HSA-related limits earlier in the year.
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Get help ensuring programs are compliant
As always, these new limits arrive very late in the year and updates to 2025 plans will need to act promptly to accommodate the new limits.
If your open enrollment has not closed, Forma suggests you communicate the new plan limits to employees by updating your enrollment materials.
If your open enrollment has closed, consider allowing employees the opportunity to make new elections before the start of the year based on the limit increases.
For more information or support, <span class="text-style-link text-color-blue" fs-mirrorclick-element="trigger" role="button">schedule a consultation</span> with one of our experts. We’d be happy to help!
