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IRS Releases 2025 Limits for QSEHRA, HSA, Health FSA and Commuter Benefits
By: Gene Ennis
IRS 2025 Limits QSEHRA, HSA, Health FSA and Commuter Benefits:
The IRS released IRS Rev. Proc. 224-40 which contains its 2025 inflation adjusted maximum contribution limits for health FSAs, QSEHRA, commuter benefits, adoption assistance, and more. They also increased the health FSA carryover limit for 2025.
Among the tax provisions of importance to Core Documents’ clients are those relating to the health FSAs, QSEHRA, commuter benefits, and the adoption assistance limits. Below are some of the highlights for 2025.
The new 2025 limits are:
|
2024 Limits |
2025 Limits |
| Health FSA |
$3,200 |
$3,300 |
| FSA carryover |
$640 |
$660 |
| Commuter Benefits |
$315 |
$325 |
| Adoption assistance |
$16,810 per year |
$17,280 |
| Qualified Small Employer HRA – QSEHRA |
| Self-Only Coverage |
$6,150 |
$6,350 |
| Family Coverage |
$12,450 |
$12,800 |
2025 Health Savings Account and High Deductible Health Plan Limits
Earlier this year, the IRS in IRS Rev. Proc. 2024-25 announced the inflation-adjusted amounts for health savings account and high-deductible health plans for 2025. The HSA limit for self-only/family coverage will increase to $4,300 and $8,550, respectively for 2025. The maximum annual out-of-pocket expense limits for high deductible health plans for self-only and family coverage will increase in 2025. The minimum annual deductible for self-only and family coverage will also increase in 2025.
2025 Health Savings Accounts/HDHP Limits
|
2024 Limits |
2025 Limits |
| HSA Contribution — Annual Contribution Limit |
| Self-Only Coverage |
$4,150 |
$4,300 |
| Family Coverage |
$8,300 |
$8,550 |
| Catch-Up Contributions (age 55 or older) |
$1,000 |
$1,000 |
| High Deductible Health Plan – Minimum Annual Deductible |
| Self-Only Coverage |
$1,600 |
$1,650 |
| Family Coverage |
$3,200 |
$3,300 |
| High Deductible Health Plan – Maximum Out of Pocket Limit |
| Self-Only Coverage |
$8,050 |
$8,300 |
| Family Coverage |
$16,100 |
$16,600 |
Employers should review their various benefit plan documents such as the HSA, QSEHRA, health fsa, qualified transportation fringe benefits and adoption assistance plans to ensure that the increased limits are properly stated and implemented for 2025.
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