Notice 2013-71 is modified to increase
Internal Revenue Bulletin 2020-22 · 2026-10-03 edition · updated 2026-10-04 · United States
the annual maximum carryover amount allowed for a health FSA consistent with the guidance described above.
VI. INTENT TO REVISE EXISTING REGULATIONS; RELIANCE
The Treasury Department and the IRS intend to revise Prop. Treas. Reg. §§ 1.125-1(o) and 1.125-5(c) to reflect the guidance in this notice. Until the proposed regulations are so revised, taxpayers may rely upon the guidance provided in this notice, which is favorable to taxpayers.
VII. DRAFTING INFORMATION
The principal author of this notice is Christopher Dellana of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding
this notice, contact Christopher Dellana at (202) 317-5500 (not a toll-free number).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, §§ 301, 305, 852, 857; 1.305-1, 1.305- 2)
Revenue Procedure 2020- 19
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