Who can add money, and how much?

Family members, employers and others can contribute. These contributions share one limit of $5,000 a year for 2026 and 2027. Up to $2,500 a year from an employer, per employee across their children, is excluded from the employee’s income, and it counts toward the same $5,000. The federal $1,000 and “qualified general contributions” (deposits Treasury makes using money from a government or a 501(c)(3) charity) don’t count toward the limit.