ABLE Accounts
ABLE accounts are tax-advantaged accounts for eligible people whose blindness or disability began before age 46. They can help pay qualified disability expenses while preserving important public-benefit protections.
Who may qualify
Eligibility can be based on SSI or certain Social Security disability benefits, or on a disability certification, when the qualifying blindness or disability began before age 46.
Qualified disability expenses
Eligible expenses can include education, housing, transportation, health care, employment training and support, assistive technology, personal support services, and other disability-related expenses.
SSI resource treatment
For SSI purposes, up to $100,000 of an ABLE account balance is generally excluded from countable resources. Other program rules still apply.
2026 contribution basics
The general annual ABLE contribution limit for 2026 is $20,000, with a possible additional contribution for certain working beneficiaries who meet the applicable requirements.
ABLE eligibility, contribution rules, tax treatment, and public-benefit interactions can be complex. Review the current program rules and your individual circumstances before opening or funding an account.