An ABLE account gives an eligible person with a disability a tax-advantaged way to save and pay for qualified expenses. It can support everyday independence while accounting for the rules of means-tested benefits.
Florida’s program is ABLE United. An account may be useful on its own or as part of a plan that includes a supplemental needs trust.
Who is eligible?
Beginning January 1, 2026, qualifying blindness or disability must have begun before the person’s forty-sixth birthday. The account can be opened later; it is the onset of the condition that matters. Before 2026, the onset requirement was before age 26.
Eligibility can be based on specified disability benefits or a qualifying disability certification. The account belongs to the beneficiary, although an authorized person can assist when appropriate. Generally, a person may have one ABLE account.
What can it pay for?
Qualified disability expenses can include housing, transportation, education, employment support, assistive technology, health care, personal support and other permitted costs connected to the disability. The account can help put resources to work in the person’s daily life.
Contributions are made in cash. Investment earnings receive favorable tax treatment when used for qualified expenses. Keep records of payments and their purposes, and review the consequences before using funds for another purpose.
How much can it hold?
ABLE accounts have an annual contribution limit, with additional contributions available to some working beneficiaries under separate rules. The applicable limit should be checked for the year of contribution.
For SSI, the first $100,000 in an ABLE account is disregarded. An amount above that level can count toward the resource limit. If the excess ABLE balance causes SSI suspension, special rules can preserve Medicaid while the person remains otherwise eligible. This is different from saying that an ABLE account can never hold more than $100,000.
Why does withdrawal timing matter?
ABLE distributions have special SSI treatment. Housing funds generally need to be spent in the month withdrawn to avoid becoming a countable resource in the following month. Other qualified-disability-expense distributions can receive different treatment if they remain identifiable and are used appropriately.
A monthly spending routine and clear records help the beneficiary or authorized person use the account confidently.
Can a trust contribute?
A supplemental needs trust may contribute to an eligible beneficiary’s ABLE account, subject to the contribution limits and the trust’s terms. The trust can provide longer-term management while the ABLE account supports qualified spending.
The arrangements have different rules for ownership, benefits, taxes and the remaining balance at death. Florida law generally restricts its Medicaid program from recovering ABLE funds at death, subject to federal law. Another state’s involvement and the circumstances of the account may require separate review.
Our supplemental needs trust guide explains how those choices can fit together.
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