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next
] [
tail
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]
Overview of Tax-Advantaged Accounts
Table 8.1:
Comparison of Tax-Advantaged Accounts, Limits for 2026
A
c
c
o
u
n
t
A
c
c
o
u
n
t
t
y
p
e
C
o
m
m
e
n
t
s
&
N
u
a
n
c
e
s
S
i
n
g
l
e
M
a
r
r
i
e
d
H
e
a
l
t
h
S
a
v
i
n
g
s
A
c
c
o
u
n
t
(
H
S
A
)
m
e
d
i
c
a
l
a
c
c
o
u
n
t
;
u
n
t
a
x
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
+
g
r
o
w
s
t
a
x
d
e
f
e
r
r
e
d
+
u
n
t
a
x
e
d
w
i
t
h
d
r
a
w
a
l
s
.
H
D
H
P
m
e
d
i
c
a
l
i
n
s
u
r
a
n
c
e
.
A
n
y
m
e
d
i
c
a
l
u
s
e
.
F
l
e
x
i
b
l
e
,
b
u
t
l
i
m
i
t
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
.
I
f
6
5
+
y
e
a
r
s
o
l
d
,
c
a
n
w
i
t
h
d
r
a
w
m
o
n
e
y
b
u
t
m
u
s
t
p
a
y
i
n
c
o
m
e
t
a
x
e
s
o
n
i
t
.
S
o
m
e
s
t
a
t
e
s
(
C
A
,
N
J
)
d
o
n
’
t
r
e
c
o
g
n
i
z
e
H
S
A
s
,
s
o
y
o
u
p
a
y
t
a
x
e
s
o
n
c
o
n
t
r
i
b
u
t
i
o
n
s
,
g
r
o
w
t
h
,
a
n
d
w
i
t
h
d
r
a
w
a
l
s
.
4
4
0
0
+
1
0
0
0
[
age ≥ 55
]
______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
8
7
5
0
+
1
0
0
0
[
age1 ≥ 55
]
+
1
0
0
0
[
age2 ≥ 55
]
F
l
e
x
i
b
l
e
S
p
e
n
d
i
n
g
A
c
c
o
u
n
t
(
F
S
A
)
e
x
p
e
n
s
e
a
c
c
o
u
n
t
;
u
n
t
a
x
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
+
u
n
t
a
x
e
d
w
i
t
h
d
r
a
w
a
l
s
;
n
o
i
n
v
e
s
t
m
e
n
t
s
m
e
d
i
c
a
l
i
n
s
u
r
a
n
c
e
≠
H
D
H
P
.
A
n
y
m
e
d
i
c
a
l
u
s
e
.
M
u
s
t
d
e
c
i
d
e
h
o
w
m
u
c
h
t
o
a
l
l
o
c
a
t
e
i
n
a
d
v
a
n
c
e
.
B
a
l
a
n
c
e
s
$
6
8
0
a
r
e
l
o
s
t
a
t
y
e
a
r
’
s
e
n
d
.
3
4
0
0
3
4
0
0
________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
L
i
m
i
t
e
d
-
P
u
r
p
o
s
e
F
S
A
__________________________________________________________________________________________________________________________________________________________
e
x
p
e
n
s
e
a
c
c
o
u
n
t
;
u
n
t
a
x
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
+
u
n
t
a
x
e
d
w
i
t
h
d
r
a
w
a
l
s
;
n
o
i
n
v
e
s
t
m
e
n
t
s
__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
H
D
H
P
m
e
d
i
c
a
l
i
n
s
u
r
a
n
c
e
.
D
e
n
t
a
l
&
v
i
s
i
o
n
,
m
e
d
i
c
a
l
a
f
t
e
r
d
e
d
u
c
t
i
b
l
e
m
e
t
.
B
a
l
a
n
c
e
s
$
6
8
0
a
r
e
l
o
s
t
a
t
y
e
a
r
’
s
e
n
d
.
__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
3
4
0
0
______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
3
4
0
0
D
e
p
e
n
d
e
n
t
C
a
r
e
F
S
A
e
x
p
e
n
s
e
a
c
c
o
u
n
t
;
u
n
t
a
x
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
+
u
n
t
a
x
e
d
w
i
t
h
d
r
a
w
a
l
s
;
d
e
p
e
n
d
e
n
t
c
a
r
e
;
n
o
i
n
v
e
s
t
m
e
n
t
s
R
e
s
t
r
i
c
t
e
d
u
s
e
.
M
u
s
t
d
e
c
i
d
e
h
o
w
m
u
c
h
t
o
a
l
l
o
c
a
t
e
i
n
a
d
v
a
n
c
e
.
B
a
l
a
n
c
e
s
a
r
e
l
o
s
t
a
t
y
e
a
r
’
s
e
n
d
.
P
a
y
e
x
p
e
n
s
e
s
u
s
i
n
g
p
r
e
-
t
a
x
m
o
n
e
y
.
7
5
0
0
7
5
0
0
(
b
o
t
h
m
u
s
t
h
a
v
e
i
n
c
o
m
e
)
________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
C
o
m
m
u
t
e
r
t
r
a
n
s
p
o
r
t
a
t
i
o
n
b
e
n
e
fi
t
__________________________________________________________________________________________________________________________________________________________
e
x
p
e
n
s
e
a
c
c
o
u
n
t
;
u
n
t
a
x
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
+
u
n
t
a
x
e
d
w
i
t
h
d
r
a
w
a
l
s
;
q
u
a
l
i
fi
e
d
t
r
a
n
s
p
o
r
t
a
t
i
o
n
e
x
p
e
n
s
e
s
;
n
o
i
n
v
e
s
t
m
e
n
t
s
__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
R
e
s
t
r
i
c
t
e
d
u
s
e
(
E
.
g
.
p
u
b
l
i
c
t
r
a
n
s
p
o
r
t
,
p
a
r
k
i
n
g
n
e
a
r
o
ffi
c
e
)
.
M
u
s
t
d
e
c
i
d
e
h
o
w
m
u
c
h
t
o
a
l
l
o
c
a
t
e
i
n
a
d
v
a
n
c
e
.
B
a
l
a
n
c
e
s
a
r
e
l
o
s
t
a
t
y
e
a
r
’
s
e
n
d
.
P
a
y
e
x
p
e
n
s
e
s
u
s
i
n
g
p
r
e
-
t
a
x
m
o
n
e
y
.
__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
4
0
8
0
=
3
4
0
×
1
2
______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
4
0
8
0
=
3
4
0
×
1
2
e
a
c
h
P
r
e
-
t
a
x
4
0
1
(
k
)
r
e
t
i
r
e
m
e
n
t
a
c
c
o
u
n
t
;
u
n
t
a
x
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
+
g
r
o
w
s
t
a
x
-
d
e
f
e
r
r
e
d
+
t
a
x
e
d
w
i
t
h
d
r
a
w
a
l
s
M
u
s
t
c
o
m
e
d
i
r
e
c
t
l
y
f
r
o
m
s
a
l
a
r
y
o
r
b
o
n
u
s
,
n
o
t
R
S
U
s
.
R
e
d
u
c
e
s
y
o
u
r
t
a
x
a
b
l
e
i
n
c
o
m
e
.
I
f
y
o
u
h
a
v
e
e
n
o
u
g
h
t
o
a
l
l
o
c
a
t
e
t
o
a
R
o
t
h
4
0
1
(
k
)
,
u
s
e
t
h
a
t
,
n
o
t
a
p
r
e
-
t
a
x
4
0
1
(
k
)
.
S
o
m
e
t
a
x
e
s
a
r
e
e
x
t
r
a
c
t
e
d
.
E
m
p
l
o
y
e
r
m
a
t
c
h
i
n
g
p
o
s
s
i
b
l
e
.
T
h
i
s
s
h
o
u
l
d
r
a
n
k
l
o
w
e
r
t
h
a
n
a
n
H
S
A
i
f
y
o
u
r
r
e
t
i
r
e
m
e
n
t
i
n
c
o
m
e
t
a
x
r
a
t
e
≤
1
∕
3
.
O
r
,
i
f
y
o
u
u
s
e
a
R
o
t
h
4
0
1
(
k
)
,
i
f
y
o
u
r
c
u
r
r
e
n
t
i
n
c
o
m
e
t
a
x
r
a
t
e
≤
1
∕
3
.
2
4
5
0
0
+
8
0
0
0
[
age ≥ 50
]
,
o
r
1
2
0
0
0
[
age ≥ 60
]
e
a
c
h
2
4
5
0
0
+
8
0
0
0
[
age ≥ 50
]
o
r
1
2
0
0
0
[
age ≥ 60
]
________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
A
B
L
E
a
c
c
o
u
n
t
f
o
r
a
d
i
s
a
b
l
e
d
i
n
d
i
v
i
d
u
a
l
__________________________________________________________________________________________________________________________________________________________
e
x
p
e
n
s
e
a
c
c
o
u
n
t
;
t
a
x
e
d
c
o
n
t
r
i
b
u
t
i
o
n
s
+
g
r
o
w
s
t
a
x
-
d
e
f
e
r
r
e
d
+
u
n
t
a
x
e
d
w
i
t
h
d
r
a
w
a
l
s
__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
O
n
l
y
f
o
r
i
n
d
i
v
i
d
u
a
l
s
w
h
o
b
e
c
a
m
e
d
i
s
a
b
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e
d
w
h
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<
2
6
y
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a
r
s
o
l
d
.
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t
h
e
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r
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s
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r
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s
a
p
p
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y
.
A
n
y
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b
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B
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o
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t
.
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,
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.
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.
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(
i
f
<
$
1
0
0
K
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n
t
)
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n
d
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i
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.
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h
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.
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y
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e
.
g
.
,
$
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3
5
K
-
$
5
5
0
K
.
C
a
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r
o
l
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o
v
e
r
5
2
9
c
o
n
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r
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b
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o
A
B
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5
2
9
p
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.
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a
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.
A
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t
(
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5
K
)
.
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,
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i
b
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p
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(
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1
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b
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t
i
o
n
s
.
__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
1
9
,
0
0
0
+
≈
1
5
-
1
8
K
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f
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t
______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
s
a
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