Limited Purpose FSA (LPFSA)
A limited purpose FSA is a health FSA restricted to the coverage IRS Publication 969 allows alongside an HSA, such as dental and vision care, plus preventive care, so you can keep contributing to an HSA while you have one.
Definition from IRS Pub. 969.
2026 figures, with sources
| Figure | Value | Source |
|---|---|---|
| Salary reduction limit, plan years beginning in 2026 (the health FSA limit) | $3,400 | Rev. Proc. 2025-32, Section 4.15 |
| Maximum carryover into a plan year beginning in 2026 (if the plan allows carryover) | $680 | Rev. Proc. 2025-32, Section 4.15 |
| 2026 HSA limit you keep alongside it | $4,400 self-only, $8,750 family | Rev. Proc. 2025-19 |
What the IRS says
- You can contribute to an HSA while covered by an HDHP and a limited-purpose health FSA or HRA. These arrangements can pay or reimburse the other coverage Publication 969 lists, such as dental and vision care, but not long-term care. (IRS Pub. 969, Other employee health plans: Limited-purpose health FSA or HRA)
- A limited-purpose FSA or HRA can also pay or reimburse preventive care expenses, because those can be paid without meeting the HDHP deductible. (IRS Pub. 969, Other employee health plans: Limited-purpose health FSA or HRA)
Run your own numbers
Guides and products
Related benefits
Sources and date checked
Every number and rule on this page comes from the pages below, read on October 14, 2026. If a source changes, this page can be out of date until it is rechecked.
- IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (for 2025 returns, shows 2026 limits)
Definition. Other employee health plans: Limited-purpose health FSA or HRA.
- Rev. Proc. 2025-32 (2026 inflation adjustments: tax brackets, standard deduction, section 125 and 132(f))
Salary reduction limit, plan years beginning in 2026 (the health FSA limit): $3,400. Maximum carryover into a plan year beginning in 2026 (if the plan allows carryover): $680.
- Rev. Proc. 2025-19 (2026 HSA inflation adjustments)
2026 HSA limit you keep alongside it: $4,400 self-only, $8,750 family.
Not tax advice. This page is general information built from IRS publications, not advice for your situation. Plan rules, state law and your own facts can change the answer. Confirm with your plan administrator or a tax professional before you act.