Fsa Carryover 2025 To 2025. For cafeteria plans that allow for the carryover of unused amounts, the maximum carryover. The 2025 annual limit on pretax contributions employees can make toward their health fsa through a cafeteria plan under irc section 125(i) is $3,300, up from $3,200 in 2024.

The maximum carryover of unused amounts to 2025 is $660, up from $640 in tax year 2024. The carryover doesn’t affect the maximum amount of.