QSEHRA reimbursement headroom, 2026
This works out one number from the QSEHRA Limit figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-08-29
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
Your coverage, from the 2 this year publishes: Maximum payments and reimbursements ($6,450), Maximum payments and reimbursements, family coverage ($13,100). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Reimbursed so far this year | Maximum payments and reimbursements | Maximum payments and reimbursements, family coverage |
|---|---|---|
| 0 | $6,450 | $13,100 |
| 1,000 | $5,450 | $12,100 |
| 3,000 | $3,450 | $10,100 |
| 6,000 | $450 | $7,100 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2025-32 (IRS)
- Maximum payments and reimbursements
Qualified Small Employer Health Reimbursement Arrangement. For taxable years beginning in 2026, to qualify as a qualified small employer health reimbursement arrangement under ยง 9831(d), the arrangement must provide that the total amount of payments and reimbursements for any year cannot exceed $6,450
- Maximum payments and reimbursements, family coverage
the arrangement must provide that the total amount of payments and reimbursements for any year cannot exceed $6,450 ($13,100 for family coverage).
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