An ABLE account lets a person with a disability save money, invest it and spend it on disability-related needs without losing SSI eligibility on the first $100,000. Florida's program is ABLE United, run by Florida ABLE, Inc., a direct-support organization of the Florida Prepaid College Board, under section 1009.986, Florida Statutes, and section 529A of the Internal Revenue Code. This guide walks you through opening an account for your autistic child, who can put money in, and how to keep records so withdrawals stay tax-free. For what ABLE is and why families use it, start with our ABLE United overview.
Figures below come from ABLE United, the IRS and the Social Security Administration (SSA) as of October 2026. This is general information. For tax questions, talk with a tax professional; for benefits questions, SSA or a benefits professional.
Is my child eligible for ABLE United?
Your child (the "beneficiary") must have a qualifying disability that began before age 46. The limit was before age 26 until January 1, 2026, when the federal age-of-onset change took effect. ABLE United lists three ways to meet the disability test:
- your child is entitled to SSI or Social Security Disability Insurance (SSDI);
- your child has a condition on SSA's Compassionate Allowances list; or
- a licensed physician's diagnosis shows a medically determinable impairment causing marked and severe functional limitations that has lasted, or is expected to last, at least 12 months.
Your child does not need to receive SSI or Medicaid to open an account. ABLE United requires the beneficiary to be a Florida resident at the time of application; if your family later moves, the account can stay open. Each person may have only one ABLE account at a time, in any state.
Who opens the account for a child?
The account always belongs to your child, even when someone else manages it. A beneficiary under 18 needs an Authorized Legal Representative (ALR). ABLE United lists who may serve, in this order: a person selected by the beneficiary, an agent under a power of attorney, a conservator or legal guardian, a spouse, a parent, a sibling, a grandparent, or an SSA representative payee. An account can have only one ALR at a time, and the ALR may not have any beneficial interest in the money.
When your child turns 18, think about who should manage the account. A young adult can manage it themselves, choose an ALR, or rely on a power of attorney or guardian advocate. See petitioning for a guardian advocate for the court route.
Step by step: how do I open an ABLE United account?
- Take the eligibility quiz on ableunited.com to confirm your child qualifies.
- Gather what you need. Your child's Social Security number (or taxpayer ID); your own email, date of birth, Social Security number, contact details and work status as ALR; your child's eligibility information; and your bank login or routing and account numbers.
- Keep proof of eligibility on file. You do not upload medical records to enroll. If your child does not receive SSI or SSDI, ABLE United asks for a signed Diagnosis Form from a licensed physician that you keep; the IRS or the program may ask for it at any time.
- Enroll online. Choose "Open Account" on ableunited.com. ABLE United says enrollment usually takes less than 15 minutes. Paper enrollment forms are also available if you prefer to open with a check.
- Pick an investment or savings option. Choices include Conservative, Moderate and Growth portfolios, a build-your-own mix, and an FDIC Savings Option. Federal rules let you change how existing money is invested only twice a year, though you can redirect new contributions at any time.
- Make the first deposit. The minimum to open is $25. After that, contributions can be as little as $5, and you can set up recurring monthly deposits.
- Add helpers if you want. From "Manage Access" you can give a co-parent or relative Viewer, Contributor or Manager access without sharing your password.
- Name a successor if possible. ABLE United allows a successor designated beneficiary who is a sibling, step-sibling or half-sibling and is also eligible; this must be done before the beneficiary's death.
ABLE United customer service is 1-888-524-2253 (Florida Relay: 711).
Who can contribute, and how much?
| Item | Amount or rule |
|---|---|
| Annual contribution limit, 2026 | $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, capped at the lesser of the beneficiary's pay or the prior year's one-person federal poverty level, 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 by SSA |
| Minimum to open | $25, then $5 or more |
| Maintenance fee | None; paper statements cost $20 a year |
| Investment fee | 0 to 29 basis points (about $0 to $2.90 a year per $1,000) |
| Optional prepaid card | $2.50 a month, plus any usage fees |
Anyone can contribute: parents, grandparents, friends, even organizations. ABLE United offers a gifting page you can share, and a paper Gift Form for checks. Every gift counts toward the same annual limit, so coordinate with relatives near the end of the year. If you see an older figure of $19,000 elsewhere, that was the 2025 limit; the IRS set the 2026 ABLE limit separately at $20,000 after a 2025 federal law changed how it is indexed.
How does ABLE affect SSI and other benefits?
- SSI: SSA disregards the first $100,000. If the balance goes over $100,000 by enough to push your child over the SSI resource limit, SSI payments are suspended, not ended, until the balance comes back down.
- Medicaid: according to SSA, Medicaid continues when an SSI recipient's ABLE balance over $100,000 causes the suspension. ABLE United says Florida Medicaid does not count the account.
- After the beneficiary's death: section 1009.986(7) says Florida Medicaid may not file a recovery claim against ABLE funds except as required by federal law. Remaining funds pay outstanding qualified expenses, including funeral costs. Because federal rules can allow other states to claim, ask an attorney if your child has received Medicaid outside Florida.
- Housing withdrawals: if your child receives SSI, spend money withdrawn for housing in the same calendar month. Held into the next month, it can count as a resource.
For how ABLE compares with a 529 plan or special needs trust, see ABLE, 529 or special needs trust.
What counts as a qualified expense, and what records should I keep?
Qualified disability expenses relate to the beneficiary's disability and improve health, independence or quality of life. SSA and ABLE United list education, housing, transportation, employment training and support, assistive technology, health, prevention and wellness, financial management, legal fees, account oversight, funeral and burial, and basic living expenses. ABLE United also names therapy. Whether a particular bill qualifies is a tax question; when in doubt, ask a tax professional.
ABLE United does not ask you to prove expenses, but says to keep receipts and documentation in case the IRS (or SSA, for SSI recipients) asks. A simple system:
- one folder (paper or digital) per year;
- for each withdrawal: the date, amount, what it paid for, and the receipt or invoice;
- a note linking the expense to your child's disability (for example, "therapy session copay" or "sensory equipment recommended in treatment plan");
- housing withdrawals marked with the month they were spent; and
- the tax forms ABLE United sends: Form 5498-QA (contributions, by March 15) and Form 1099-QA (withdrawals, by January 31).
If withdrawals in a year exceed qualified expenses, the earnings portion may be taxable plus a 10% additional tax, and a non-qualified withdrawal can affect means-tested benefits. Withdrawals can be requested online in amounts of $5 or more and arrive in 2 to 7 business days; requests over $25,000 need a form.
Can ABLE money pay for ABA or other therapy?
ABLE United lists therapy among the expenses ABLE funds can be used for, so families often use ABLE money for therapy costs such as deductibles, copays or self-pay sessions. Keep the invoice and explanation of benefits with your ABLE records.
At Hope Center, we accept several commercial plans and TRICARE East, offer self-pay for all services with a sliding scale, and run a free insurance benefits check so you know your costs before services start. 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. Our ABA programs are written by BCBAs, delivered by RBTs, and include weekly parent training. To ask about ABA or what your plan covers, contact us or call 561-337-8865. For other programs your family may qualify for, see benefits for an autistic child in Florida and applying for SSI.