The COVID-19 Relief Bill temporarily allows the full amount of your unused HCRA balance from the current Plan Year (2020/2021) to automatically roll over to the next Plan Year (2021/2022). As you plan your contributions for the 2021/2022 Plan Year, be sure to consider any rollover amount that you might have from the current Plan Year.
You can still elect to contribute the full $2,750 for 2021/2022 in addition to the rollover amount. But at the end of the 2021/2022 Plan Year, you may only roll over up to $550 (or the indexed IRS allowable amount) of unused funds. Any unused funds over $550 will be forfeited.