This FSA Carryover Rule overview is updated with information for 2025 to 2026 and 2026 to 2027 FSA carryovers. We’ve previously covered the basics on flexible spending accounts (FSAs), but the relatively new FSA carryover rule is worth exploring further. For those who do not have access to an HSA (which requires being paired with a HDHP in order to be able to contribute new funds) – FSAs are an excellent alternative, and the FSA carryover rule adds to their flexibility. When used properly, FSAs allow you to set aside pre-tax contributions that can be used – tax free –
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