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IRS 2022 FSA, Commuter Benefits and Adoption Assistance Contribution Limits

The IRS announced an increase in contribution limits for the 2022 tax year.


On November 10, 2021, the IRS announced the maximum 2022 contribution limits for health care flexible spending accounts (FSAs) and limited purpose FSAs, commuter benefits and adoption assistance. 

  2021 2022 Increase
FSAs $2,750 $2,850 $100
FSA rollover $550 $570 $20
Commuter Benefits $270/month $280/month $10
Adoption assistance $14,440 $14,890 $450
  • If you provide health care FSA employer contributions, this amount is in addition to the amount that employees can elect. Employees can elect up to the IRS limit and still receive the employer contribution in addition. 
  • If you have adopted a $570 rollover for the health care FSA in 2022, any amount that rolls over into the 2023 plan year does not affect the maximum limit that employees can contribute.
  • The American Rescue Plan Act and IRS Notice 2021-26 allowed employers to increase the limit of the dependent care flexible spending account (DCFSA) from $5,000 for joint or single filers and $2,500 for married filing separately to $10,500 for joint and single filers and $5,750 for married filing separately. This guidance was for 2021 only and the 2022 DCFSA limit will revert to $5000 and $2,500, respectively. Please note that the DCFSA limit is for tax years and not plan years. Read the IRS announcement at*. 

Note: The Consolidated Appropriations Act of 2021 and IRS Notice 2021-15 allow employers to amend their plans to allow a carryover or rollover of the entire amount remaining in their health care FSA at the end of a plan year ending in 2021. This temporary relief will no longer be available for plan years ending in 2022.

* is governed under separate privacy and website policies, which are available for review on their site.


Health savings accounts (HSAs) are offered or administered by Optum Bank®, Member FDIC, or ConnectYourCare, LLC, each a subsidiary of Optum Financial. HSAs are subject to eligibility requirements and restrictions on deposits and withdrawals to avoid IRS penalties. State taxes may apply. Fees may reduce earnings on account. Flexible spending accounts/arrangements (FSAs), health reimbursement arrangements (HRAs), Commuter and Parking Benefits, Adoption Reimbursement Plans, Tuitions Reimbursement Plans, Surrogacy Reimbursement Plans, Lifestyle Plans, COBRA Benefits, and all other account types are administered on behalf of your plan sponsor by Optum Financial, Inc. or ConnectYourCare, LLC (collectively, “Optum Financial”) and are subject to eligibility and restrictions. Please contact a legal or tax professional for advice on eligibility, tax treatment, and restrictions. Please contact your plan administrator with questions about enrollment or plan restrictions. Federal and state laws and regulations and the design of your plan are subject to change.

Self-directed mutual fund investment options are made available through the services of an independent investment advisor, or your plan sponsor. Discretionary advisory services are provided by Betterment LLC, an SEC-registered investment adviser, with associated brokerage transactions provided by Betterment Securities, member FINRA/SIPC. For details and disclosures visit Certain brokerage services are offered through TD Ameritrade, Inc., member FDIC/SIPC and a subsidiary of The Charles Schwab Corporation.  For details and disclosures, visit The Schwab Health Savings Brokerage Account is offered through Charles Schwab & Co., Inc., member FINRA/SIPC. For details and disclosures, visit

Orders are accepted to effect transactions in securities only as an accommodation to HSA owners. Optum Financial and its subsidiaries are not broker-dealers or registered investment advisors and do not provide investment advice or research concerning securities, make recommendations concerning securities, or otherwise solicit securities transactions.

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