Families of autistic children are often told to keep savings out of the child's name so they do not lose SSI or Medicaid. An ABLE account is the main exception. It lets a person with a disability save and invest money, spend it on disability-related needs, and keep means-tested benefits. Florida's ABLE program is called ABLE United. This guide explains what it is, who qualifies, the 2026 rules and how it fits with other benefits. For the enrollment steps, see opening an ABLE United account.
Figures are from section 1009.986, Florida Statutes, ABLE United, the IRS and SSA as of October 2026. This is general information, not tax or legal advice; for your situation, ask a tax professional or a Florida attorney.
What is ABLE United?
ABLE accounts were created by section 529A of the Internal Revenue Code. Each state may run its own program. In Florida, section 1009.986 sets up the program, run by Florida ABLE, Inc., a direct-support organization of the Florida Prepaid College Board, under the name ABLE United. The account belongs to the person with the disability (the "beneficiary"). A parent or other Authorized Legal Representative manages it for a minor.
ABLE United reports that it has helped more than 20,000 Floridians save over $145 million. It offers investment portfolios and an FDIC-insured savings option, and charges no sign-up costs or monthly fees.
Who qualifies for an ABLE United account?
- Age of onset before 46. The disability must have begun before age 46. Until January 1, 2026, the limit was before 26; a federal change raised it, and ABLE United applies the new rule. Autism begins in early childhood, so autistic people of any age generally meet this part.
- A qualifying disability. ABLE United lists three ways: entitlement to SSI or SSDI; a condition on SSA's Compassionate Allowances list; or a licensed physician's diagnosis of an impairment causing marked and severe functional limitations that has lasted or is expected to last at least 12 months. The physician route means a child does not need SSI to open an account.
- Florida residency at the time of application.
- One account per person, in any state.
APD must tell every applicant for developmental disability services about the Florida ABLE program, under s. 393.065(11), so you may also hear about it from APD.
How much can go into an ABLE account in 2026?
| Item | 2026 rule |
|---|---|
| Annual contribution limit | $20,000 from all contributors combined (IRS Rev. Proc. 2025-32, section 4.34) |
| Extra for a working beneficiary | "ABLE to Work" contributions above the limit, within federal caps, if no employer retirement contributions are made that year |
| Maximum account balance | $500,000; contributions stop at that level |
| SSI resource exclusion | First $100,000 not counted |
| Minimum to open | $25 |
| Sign-up or monthly fees | None (paper statements and the optional prepaid card have fees) |
If you see $19,000 quoted as the limit, that was the 2025 ABLE limit. The IRS set the 2026 ABLE limit at $20,000. Anyone can contribute, including grandparents, friends and organizations, but every gift counts toward the same annual total, so coordinate near the end of the year. Rollovers from a 529 college plan also count toward the limit.
How does an ABLE account affect SSI and Medicaid?
- SSI: SSA disregards the first $100,000 in an ABLE account. If the balance goes over $100,000 by enough to push the person over the SSI resource limit, SSI payments are suspended, not ended, until the balance comes back down.
- Medicaid: SSA says Medicaid continues even when an ABLE balance above $100,000 causes SSI to be suspended. ABLE United says funds in or withdrawn from an account are generally disregarded for Medicaid and other means-tested programs.
- Withdrawals: money withdrawn for qualified expenses is generally not counted as income. ABLE United notes that funds withdrawn and not spent within the month can count as a resource; for SSI recipients, spend housing withdrawals in the same calendar month.
- After death: s. 1009.986(7) says Florida Medicaid may not file a recovery claim against ABLE funds except as required by federal law. ABLE United adds that what happens can depend on the account holder's age and the state where Medicaid services were provided. Ask a Florida attorney if this matters for your family.
What can ABLE money pay for?
Qualified disability expenses relate to the beneficiary's disability and help maintain or improve health, independence or quality of life. ABLE United lists health, education, housing, transportation, legal fees, financial management, employment training and support, assistive technology and personal support services, oversight and monitoring, and funeral and burial costs. It says these include basic living expenses and are not limited to items of medical necessity.
For an autistic child, families commonly think about therapy costs (deductibles, copays or self-pay sessions), sensory and communication devices, safety equipment, summer programs or tuition. Whether a specific expense qualifies is a tax question. Keep receipts: ABLE United says the beneficiary or representative must provide them if the IRS, or SSA for an SSI recipient, asks. Spending on non-qualified expenses can make the earnings taxable plus a 10% additional tax.
Is ABLE better than a 529 plan or a special needs trust?
They do different jobs. A 529 plan is built for education savings; a special needs trust can hold larger sums and non-cash assets but needs an attorney to set up; an ABLE account is simple, low-cost and flexible but has annual and balance limits. ABLE United says an ABLE account generally works alongside a third-party special needs trust rather than replacing it. Our comparison, ABLE, 529 or special needs trust, walks through the trade-offs, and special needs trusts in Florida covers the legal side.
When should we open one?
There is no deadline, and onset before 46 means waiting does not cost eligibility. Common moments to consider one: when relatives start asking what to give, when a child begins receiving SSI or nears 18 (when SSA stops deeming parents' resources and the young adult's own savings start to matter), or when an inheritance or settlement is expected. The minimum to open is $25. Opening early also gives your child time to grow savings, since earnings stay tax-free when they are spent on qualified disability expenses, and it gives relatives one clear place to send birthday or holiday gifts.
ABLE money can help with therapy costs, and so can planning. Hope Center offers a free insurance benefits check so you know your costs before ABA starts, and self-pay for all services with a sliding scale. We work with Blue Cross Blue Shield (Florida Blue), Aetna, Cigna (Evernorth), UMR, Personify Health and TRICARE East. If your child has Medicaid, center policy does not allow self-pay at Hope Center; you can add marketplace or employer insurance, which we accept, and the sliding scale can help with your share. Contact us or call 561-337-8865. For more programs, see benefits for an autistic child in Florida and SSI for children with autism.