# Thresholds

> The limits, cliffs, rates and deadlines of US personal finance — computed, dated, sourced. Six free calculators (Series I savings bonds, HSA contribution limits, federal estimated taxes, health FSA deadlines, the Social Security retirement earnings test, COBRA vs Marketplace) and dated reference pages. Everything runs in the browser; every figure carries a primary source and a verification date. Information, not advice; not affiliated with any US agency.

## Tools
- [I bonds](https://thresholds.pages.dev/i-bonds/calculator/): Today’s rate, what your bond is worth, and the month to cash it in.
- [HSA](https://thresholds.pages.dev/hsa/): Your contribution limit when you were not HDHP-eligible all year.
- [Estimated taxes](https://thresholds.pages.dev/estimated-taxes/): What to pay each quarter so the underpayment penalty cannot apply.
- [FSA](https://thresholds.pages.dev/fsa/): Your spend-by date, what carries over, and what you forfeit.
- [Social Security](https://thresholds.pages.dev/social-security/earnings-test/): How much benefit is held back while you keep working before full retirement age.
- [Health insurance](https://thresholds.pages.dev/health-insurance/cobra-vs-marketplace/): COBRA or a Marketplace plan: what each costs over the months you need cover.

## Reference
- [The 2026 numbers](https://thresholds.pages.dev/numbers/2026/): every threshold we track, one page
- [The 2027 numbers](https://thresholds.pages.dev/numbers/2027/): what is already published — and what is not
- [Money calendar](https://thresholds.pages.dev/calendar/): every deadline and announcement, with day counts
- [Methodology](https://thresholds.pages.dev/methodology/): how every figure is sourced, dated and gated
- [About](https://thresholds.pages.dev/about/): who makes this and how it is funded

## Explainers — estimated-taxes
- [Estimated tax calculator (Form 1040-ES): what to pay and when](https://thresholds.pages.dev/estimated-taxes/): The two federal safe harbors, the four installments, what is already short at a date that has passed, and the January waiver.
- [The $1,000 Rule: When No Estimated Tax Penalty Applies](https://thresholds.pages.dev/estimated-taxes/1000-rule/): No underpayment penalty is imposed when the balance due after withholding and credits is under $1,000. It is a balance test, not an income test.
- [The 110% Rule: When Prior-Year AGI Tops $150,000](https://thresholds.pages.dev/estimated-taxes/110-percent-rule/): The 110% safe harbor is triggered by prior-year adjusted gross income above $150,000, or $75,000 if married filing separately. Neither figure is indexed.
- [The Annualized Income Method (Form 2210 Schedule AI)](https://thresholds.pages.dev/estimated-taxes/annualized-income/): Schedule AI recomputes each required installment from income actually received through March 31, May 31, August 31 and December 31 — periods, not quarters.
- [Estimated tax due dates: 2026 and 2027](https://thresholds.pages.dev/estimated-taxes/due-dates/): Every federal estimated tax installment date for tax years 2026 and 2027, with the weekend and DC holiday shifts computed from the statute.
- [Estimated Taxes in Your First Year of Self-Employment](https://thresholds.pages.dev/estimated-taxes/first-year-freelancer/): A first-year filer usually has one safe harbor, not two. The prior-year route needs a full 12-month prior tax year and a filed return for it.
- [How to Pay Estimated Taxes to the IRS](https://thresholds.pages.dev/estimated-taxes/how-to-pay/): IRS Direct Pay sends an estimated tax payment from a bank account with no sign-in. The two choices that matter are the reason for payment and the tax year.
- [Missed an Estimated Tax Payment: What Happens Next](https://thresholds.pages.dev/estimated-taxes/missed-a-quarter/): A late installment cannot be back-dated. The addition to tax runs from that due date until the money arrives, so paying now stops it growing.
- [The Estimated Tax Safe Harbor: 90%, 100% and 110%](https://thresholds.pages.dev/estimated-taxes/safe-harbor/): Pay the smaller of 90% of this year's tax or 100% of last year's, and the underpayment penalty cannot apply. The prior-year route has conditions.
- [How the Estimated Tax Underpayment Penalty Works](https://thresholds.pages.dev/estimated-taxes/underpayment-penalty/): It is interest, charged on each installment separately, at a rate that resets every calendar quarter under IRC §6621. It is not deductible.
- [Withholding Instead of Estimated Tax Payments](https://thresholds.pages.dev/estimated-taxes/withholding-instead/): Withholding is credited in equal parts on all four installment dates, whatever month it was taken. An estimated payment is credited only to its own period.

## Explainers — fsa
- [FSA deadline: when your money disappears](https://thresholds.pages.dev/fsa/): Your health or dependent-care FSA spend-by date, what carries over, what you forfeit, and the separate deadline for sending in receipts.
- [FSA Carryover vs Grace Period: One or the Other](https://thresholds.pages.dev/fsa/carryover-vs-grace-period/): A health FSA may offer a carryover or a grace period, never both. A carryover moves money forward; a grace period buys time to incur new expenses.
- [Dependent Care FSA: the 2026 Rules](https://thresholds.pages.dev/fsa/dependent-care/): The dependent care FSA limit is $7,500 for 2026, or $3,750 on a separate return. Congress set it in statute, it is not indexed, and there is no carryover.
- [What Counts as an FSA-Eligible Expense](https://thresholds.pages.dev/fsa/eligible-expenses/): A health FSA reimburses medical care your plan lists, plus over-the-counter medicine and menstrual care products. Insurance premiums are excluded.
- [FSA and HSA Together: What Blocks Eligibility](https://thresholds.pages.dev/fsa/fsa-and-hsa-together/): A general-purpose health FSA, yours or your spouse's, blocks HSA contributions. A limited-purpose or post-deductible health FSA does not.
- [What Happens to Your FSA When You Leave a Job](https://thresholds.pages.dev/fsa/leaving-your-job/): A health FSA stops covering new expenses when your coverage ends, and the unused balance is forfeited unless you elect COBRA for the FSA itself.
- [Health FSA limits: 2026 (Not yet announced — expected October–November 2026)](https://thresholds.pages.dev/fsa/limits/): The 2026 health FSA salary-reduction limit, carryover maximum and dependent-care limit, with their sources — and when the 2027 figures arrive.
- [FSA Run-Out Period vs the Plan-Year Deadline](https://thresholds.pages.dev/fsa/run-out-period/): A run-out period extends the time to submit claims for expenses already incurred. It never extends the time to spend. Your plan sets the date.
- [The FSA Use-It-or-Lose-It Rule](https://thresholds.pages.dev/fsa/use-it-or-lose-it/): Unused health FSA money is forfeited when the plan year ends, unless the plan offers a carryover or a grace period. Forfeitures go back to the employer.

## Explainers — health-insurance
- [Health Insurance Costs: COBRA, Marketplace, Cliff](https://thresholds.pages.dev/health-insurance/): COBRA at 102% of plan cost, the 400%-of-poverty credit cliff, the 60-day enrollment window and the 2027 open enrollment dates. Verified 2026-09-07.
- [Applicable Percentage Table for 2026 and 2027](https://thresholds.pages.dev/health-insurance/applicable-percentage-table/): The share of household income you are expected to pay toward the benchmark Silver plan, band by band, for 2026 and 2027 coverage. Both IRS tables in full.
- [COBRA: Cost, Deadlines and How Long It Lasts](https://thresholds.pages.dev/health-insurance/cobra-basics/): COBRA may cost up to 102% of the plan's cost. You get 60 days to elect it and 45 days after electing to pay. It runs 18, 29 or 36 months.
- [COBRA vs Marketplace calculator (2026)](https://thresholds.pages.dev/health-insurance/cobra-vs-marketplace/): Compare COBRA with a subsidised Marketplace plan over the months you need cover: the 60-day clocks, the 400% cliff, and both totals.
- [Federal Poverty Level Tables: 2025 and 2026](https://thresholds.pages.dev/health-insurance/federal-poverty-level/): The 2025 and 2026 HHS poverty guidelines for all three regions, plus the rule that decides which year's table applies to which Marketplace coverage year.
- [Is COBRA Worth It? What Price Alone Does Not Show](https://thresholds.pages.dev/health-insurance/is-cobra-worth-it/): COBRA continues the same network, formulary and deductible progress; a new plan can reset all three. Medicaid, cost-sharing and HSA rules also count.
- [2027 Open Enrollment: November 1 to January 15](https://thresholds.pages.dev/health-insurance/open-enrollment/): Open enrollment for 2027 Marketplace coverage runs November 1, 2026 to January 15, 2027. December 15 is the deadline for coverage that starts January 1.
- [The Premium Tax Credit and Form 8962 Reconciliation](https://thresholds.pages.dev/health-insurance/premium-tax-credit/): The credit is the benchmark Silver premium minus a set share of household income. Form 8962 reconciles the advance payments against what you were allowed.
- [The 60-Day Special Enrollment Period and the COBRA Trap](https://thresholds.pages.dev/health-insurance/special-enrollment/): Losing job-based coverage opens a 60-day special enrollment period, and it opens up to 60 days before the loss. Dropping COBRA on purpose does not.
- [The 400% Subsidy Cliff Is Back for 2026 and 2027](https://thresholds.pages.dev/health-insurance/subsidy-cliff/): Above 400% of the federal poverty level there is no premium tax credit for 2026 or 2027 coverage. The enhanced credits lapsed on December 31, 2025.

## Explainers — hsa
- [HSA contribution limit 2026: yours, prorated](https://thresholds.pages.dev/hsa/): Prorate the annual HSA limit by month of eligibility, with the age-55 catch-up, the last-month rule and the testing period it starts.
- [HSA Catch-Up Contribution at 55: $1,000, Prorated](https://thresholds.pages.dev/hsa/age-55-catch-up/): The HSA catch-up for anyone 55 or older at the end of the tax year is $1,000. It is statutory, not indexed, and it prorates by eligible months.
- [HSA Eligibility in 2026: Bronze, Catastrophic, DPC](https://thresholds.pages.dev/hsa/eligibility-2026/): From January 1, 2026 bronze and catastrophic plans are HSA-compatible, direct primary care no longer disqualifies you, and telehealth is permanent.
- [Excess HSA Contributions: the 6% Tax and the Fix](https://thresholds.pages.dev/hsa/excess-contributions/): An excess HSA contribution is taxed 6% for every year it stays in the account. Withdrawing it with its earnings before the return deadline avoids the tax.
- [The HSA Last-Month Rule: Eligible on December 1](https://thresholds.pages.dev/hsa/last-month-rule/): Eligible on December 1 means you count as eligible for the whole year and may contribute the full annual limit. The condition is a 13-month testing period.
- [HSA contribution limits by year: 2025–2027](https://thresholds.pages.dev/hsa/limits/): Every HSA and HDHP amount we have verified, year by year, with what changed between them.
- [2025 HSA contribution limits: $4,300 / $8,550](https://thresholds.pages.dev/hsa/limits/2025/): The 2025 HSA and HDHP amounts, and the prorated contribution limit for every count of eligible months from 1 to 12.
- [2026 HSA contribution limits: $4,400 / $8,750](https://thresholds.pages.dev/hsa/limits/2026/): The 2026 HSA and HDHP amounts, and the prorated contribution limit for every count of eligible months from 1 to 12.
- [2027 HSA contribution limits: $4,500 / $9,000](https://thresholds.pages.dev/hsa/limits/2027/): The 2027 HSA and HDHP amounts, and the prorated contribution limit for every count of eligible months from 1 to 12.
- [HSA Limits for Married Couples: One Family Limit](https://thresholds.pages.dev/hsa/married-couples/): If either spouse has family HDHP coverage, both are treated as having it and share one family limit. Each catch-up must go into that spouse's own HSA.
- [HSA and Medicare: the Six Retroactive Months](https://thresholds.pages.dev/hsa/medicare-enrollment/): Medicare enrollment sets your HSA contribution limit to zero from that month. Part A can start six months back, making earlier contributions excess.
- [HSA Prorated Contribution Limit: Month by Month](https://thresholds.pages.dev/hsa/proration/): HSA eligibility is tested on the first day of each month. Your limit is the annual amount times eligible months divided by twelve, catch-up included.
- [HSA Testing Period: 13 Months and What Breaks It](https://thresholds.pages.dev/hsa/testing-period/): The last-month-rule testing period runs December 1 of the contribution year through December 31 of the next. Only death and disability excuse a failure.

## Explainers — i-bonds
- [I bond rate: 4.26% (May–October 2026)](https://thresholds.pages.dev/i-bonds/): The current Series I savings bond rate, what it is made of, when it changes, and why your own bond is probably earning something else.
- [Does the Month You Buy an I Bond Matter?](https://thresholds.pages.dev/i-bonds/buying-timing/): An I bond is issued on the first day of the month you pay for it and keeps that month's fixed rate for life. The annual limit runs by calendar year.
- [I bond calculator: value, penalty and best month](https://thresholds.pages.dev/i-bonds/calculator/): Enter the issue month and what you paid: the rate your bond earns now, an estimated value, the three-month penalty and the best month to cash out.
- [I Bonds vs EE Bonds: How the Two Series Differ](https://thresholds.pages.dev/i-bonds/ee-vs-i/): I bonds float with inflation and reset every six months. EE bonds pay one fixed rate and carry a Treasury guarantee to double in value in 20 years.
- [How the I Bond Composite Rate Is Calculated](https://thresholds.pages.dev/i-bonds/how-the-rate-is-set/): The composite rate combines a fixed rate set at issue with an inflation rate reset every six months. Treasury announces both each May 1 and November 1.
- [How to Cash an I Bond on TreasuryDirect](https://thresholds.pages.dev/i-bonds/how-to-redeem/): To redeem an electronic I bond, open ManageDirect, choose Redeem securities, pick the bond and submit. Paper bonds are cashed with FS Form 1522.
- [The Next I Bond Rate Announcement: November 1, 2026](https://thresholds.pages.dev/i-bonds/next-rate-announcement/): Treasury sets I bond rates each May 1 and November 1. The next announcement is November 1, 2026, a Sunday. No rate is known before Treasury publishes it.
- [I Bond Purchase Limit: $10,000 per Person per Year](https://thresholds.pages.dev/i-bonds/purchase-limit/): The electronic I bond limit is $10,000 per Social Security or Employer ID number per calendar year. The paper tax-refund route ended January 1, 2025.
- [I Bond Rate History: Every Rate Since 1998](https://thresholds.pages.dev/i-bonds/rate-history/): Every Series I savings bond fixed rate, semiannual inflation rate and composite rate since September 1998 — chart, table and CSV.
- [How I Bond Interest Is Taxed: Federal Only](https://thresholds.pages.dev/i-bonds/taxes/): I bond interest is subject to federal income tax and exempt from state and local income tax. Report it at redemption or final maturity, or elect annually.
- [When to Cash an I Bond: the Lock and the Penalty](https://thresholds.pages.dev/i-bonds/when-to-cash-out/): An I bond cannot be redeemed for 12 months. A redemption in months 12 through 59 gives up the last three months of interest. After five years, nothing.

## Explainers — social-security
- [Social Security Earnings Test Limits and Rules](https://thresholds.pages.dev/social-security/): The 2026 earnings-test exempt amounts, the 1-for-2 and 1-for-3 withholding rules, and why the benefits held back are not lost. Verified 2026-09-07.
- [Break-Even Earnings: When Every Check Is Withheld](https://thresholds.pages.dev/social-security/break-even-earnings/): Below full retirement age the whole year is withheld at the exempt amount plus twice your annual benefit; three times it in the year you reach it.
- [Social Security earnings limit 2026: $24,480 and $65,160](https://thresholds.pages.dev/social-security/earnings-limit/2026/): The 2026 Social Security retirement earnings test: $24,480 under full retirement age, $65,160 in the year you reach it.
- [Social Security earnings limit 2027: not yet announced](https://thresholds.pages.dev/social-security/earnings-limit/2027/): The 2027 Social Security earnings-test limits are not announced yet. What sets them, when they arrive, and what changes on the day — with no projected figure.
- [Social Security earnings test calculator 2026](https://thresholds.pages.dev/social-security/earnings-test/): How much of your Social Security benefit is held back when you keep working: the 2026 exempt amounts, which checks are withheld, and why withheld is not lost.
- [Social Security Full Retirement Age by Birth Year](https://thresholds.pages.dev/social-security/full-retirement-age/): Full retirement age is 66 for people born 1943 through 1954 and 67 for 1960 or later, in two-month steps. A January 1 birthday uses the previous year.
- [Social Security Grace Year Rule: the Monthly Test](https://thresholds.pages.dev/social-security/grace-year-rule/): In a grace year a full benefit is payable for any month you earn at or under the monthly exempt amount and do no substantial self-employment work.
- [How Social Security Actually Withholds the Money](https://thresholds.pages.dev/social-security/how-ssa-withholds/): Social Security withholds whole monthly payments from the start of the year until the excess is covered, then reconciles once actual earnings are posted.
- [What Counts as Earnings for the Social Security Test](https://thresholds.pages.dev/social-security/what-counts-as-earnings/): The test counts gross wages for work done in the year plus net self-employment earnings. Pensions, dividends, capital gains and 401(k) withdrawals do not.
- [Withheld Social Security Benefits Are Not Lost](https://thresholds.pages.dev/social-security/withheld-benefits/): Benefits held back by the earnings test are not forfeited. At full retirement age those months leave the early-claiming reduction and the payment rises.

## Key facts (each with its effective period and source)
- Fixed rate for I bonds issued May–October 2026; fixed for the bond’s 30-year life.: 0.90% (TreasuryDirect — I bonds interest rates; applies 2026-05-01 to 2026-10-31; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/
- Semiannual inflation rate for every six-month earning period beginning May–October 2026, whatever the issue date.: 1.67% (TreasuryDirect — I bonds interest rates; applies 2026-05-01 to 2026-10-31; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/
- Composite (headline) rate for an I bond bought May–October 2026: 0.90 + 2(1.67) + 0.90×1.67/100 = 4.255 → 4.26.: 4.26% (TreasuryDirect — I bonds interest rates; applies 2026-05-01 to 2026-10-31; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/
- What a bond issued May–October 2025 (fixed 1.10 %) earns in the current period.: 4.46% (TreasuryDirect — I bonds interest rates; applies 2026-05-01 to 2026-10-31; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/
- Treasury announces I bond rates each May 1 and November 1.: November 1, 2026 (TreasuryDirect — I bonds interest rates; applies 2026-09-06 to 2026-11-01; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/
- Fixed rate for I bonds issued November 2025 – April 2026.: 0.90% (Treasury Fiscal Data — I Bonds Interest Rates; applies 2025-11-01 to 2026-04-30; verified 2026-09-06). https://api.fiscaldata.treasury.gov/services/api/fiscal_service/v1/accounting/od/i_bonds_interest_rates
- Fixed rate for I bonds issued May–October 2025.: 1.10% (Treasury Fiscal Data — I Bonds Interest Rates; applies 2025-05-01 to 2025-10-31; verified 2026-09-06). https://api.fiscaldata.treasury.gov/services/api/fiscal_service/v1/accounting/od/i_bonds_interest_rates
- Semiannual inflation rate for earning periods beginning November 2025 – April 2026.: 1.56% (Treasury Fiscal Data / TreasuryDirect — I bonds interest rates; applies 2025-11-01 to 2026-04-30; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/
- Semiannual inflation rate for earning periods beginning May–October 2025.: 1.43% (Treasury Fiscal Data / TreasuryDirect — I bonds interest rates; applies 2025-05-01 to 2025-10-31; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/
- Electronic I bond purchase limit per Social Security or Employer Identification Number per calendar year.: $10,000 (TreasuryDirect — I bonds; in force since long-standing rule; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/
- Minimum electronic I bond purchase; any amount above $25 to the penny.: $25 (TreasuryDirect — I bonds; in force since long-standing rule; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/
- Treasury ended the paper I bond tax-refund purchase option on January 1, 2025.: Discontinued — no paper I bonds with a tax refund since January 1, 2025 (TreasuryDirect — FAQ: IRS tax feature; in force since 2025-01-01; verified 2026-09-06). https://www.treasurydirect.gov/research-center/faq-irs-tax-feature/
- Series EE savings bond fixed rate for bonds issued May 1 – October 31, 2026 (EE bonds also carry a 20-year doubling guarantee).: 2.40% (TreasuryDirect — Series EE savings bonds; May 1, 2026 rate release; applies 2026-05-01 to 2026-10-31; verified 2026-09-07). https://www.treasurydirect.gov/savings-bonds/ee-bonds/
- An I bond cannot be redeemed for the first 12 months after issue.: 12 months (TreasuryDirect — I bonds; in force since long-standing rule; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/
- An I bond stops earning interest 30 years after issue.: 30 years (TreasuryDirect — I bonds; in force since long-standing rule; verified 2026-09-06). https://www.treasurydirect.gov/savings-bonds/i-bonds/
- HSA contribution limit for 2026, self-only HDHP coverage.: $4,400 (Rev. Proc. 2025-19; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- HSA contribution limit for 2026, family HDHP coverage.: $8,750 (Rev. Proc. 2025-19; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- HSA catch-up contribution for an accountholder aged 55 or over — set by statute and not inflation-indexed.: $1,000 (IRC §223(b)(3); Rev. Proc. 2025-19; in force since long-standing rule; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- Minimum annual deductible for a 2026 HDHP, self-only coverage.: $1,700 (Rev. Proc. 2025-19; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- Minimum annual deductible for a 2026 HDHP, family coverage.: $3,400 (Rev. Proc. 2025-19; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- Maximum annual out-of-pocket for a 2026 HDHP, self-only coverage.: $8,500 (Rev. Proc. 2025-19; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- Maximum annual out-of-pocket for a 2026 HDHP, family coverage.: $17,000 (Rev. Proc. 2025-19; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
- HSA contribution limit for 2027, self-only HDHP coverage.: $4,500 (Rev. Proc. 2026-24 (issued 2026-05-29); applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- HSA contribution limit for 2027, family HDHP coverage.: $9,000 (Rev. Proc. 2026-24; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- Minimum annual deductible for a 2027 HDHP, self-only coverage.: $1,750 (Rev. Proc. 2026-24; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- Minimum annual deductible for a 2027 HDHP, family coverage.: $3,500 (Rev. Proc. 2026-24; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- Maximum annual out-of-pocket for a 2027 HDHP, self-only coverage.: $8,700 (Rev. Proc. 2026-24; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- Maximum annual out-of-pocket for a 2027 HDHP, family coverage.: $17,400 (Rev. Proc. 2026-24; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- Newly-available amount for an excepted-benefit HRA for plan years beginning in 2027.: $2,250 (Rev. Proc. 2026-24; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- A direct primary care service arrangement does not disqualify HSA eligibility in 2027 while aggregate monthly fees stay at or under this amount (one individual).: $150 per month (Rev. Proc. 2026-24; IRC §223(c)(1)(B)(iii) as added by P.L. 119-21 §71308; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- The same 2027 DPCSA fee limit where the arrangement covers more than one individual.: $300 per month (Rev. Proc. 2026-24; applies 2027-01-01 to 2027-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-26-24.pdf
- HSA contribution limit for 2025, self-only HDHP coverage.: $4,300 (Rev. Proc. 2024-25; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
- HSA contribution limit for 2025, family HDHP coverage.: $8,550 (Rev. Proc. 2024-25; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
- Numeric switch for the engines: 0 = original ACA schedule with the 400 % FPL cliff; 1 = an enhanced-credit extension is law. Mirrors aca-enhanced-ptc-status.: No — the enhanced premium tax credits expired December 31, 2025 and no extension has become law (as of September 6, 2026) (CRS R48290 — enhanced premium tax credits; H.R. 1834 (House 2026-01-08, 230–196); S. 3385 (failed cloture); in force since 2026-01-01; verified 2026-09-06). https://www.congress.gov/crs-product/R48290
- Prior-year AGI above this amount makes the prior-year safe harbor 110% for a married-filing-separately return (half of the $150,000 threshold).: $75,000 (IRC §6654(d)(1)(C)(ii) (uscode.house.gov); in force since long-standing rule; verified 2026-09-06). https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6654&num=0&edition=prelim
- Minimum annual HDHP deductible, self-only coverage, 2025.: $1,650 (Rev. Proc. 2024-25; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
- Minimum annual HDHP deductible, family coverage, 2025.: $3,300 (Rev. Proc. 2024-25; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
- Maximum annual HDHP out-of-pocket, self-only coverage, 2025.: $8,300 (Rev. Proc. 2024-25; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
- Maximum annual HDHP out-of-pocket, family coverage, 2025.: $16,600 (Rev. Proc. 2024-25; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-25.pdf
- Excise tax on excess HSA contributions for each year the excess stays in the account (IRC §4973), unless withdrawn with earnings by the filing deadline including extensions.: 6% (IRS Publication 969 — Excess contributions; IRC §4973; in force since long-standing rule; verified 2026-09-07). https://www.irs.gov/publications/p969
- Additional tax on the amount included in income when the last-month rule testing period is not met, other than by death or disability (IRC §223(b)(8)(B)).: 10% (IRS Publication 969 — Last-month rule and testing period; IRC §223(b)(8)(B); in force since long-standing rule; verified 2026-09-07). https://www.irs.gov/publications/p969
- HSA contributions for a tax year may be made until that year’s unextended filing deadline.: April 15, 2027 (IRS Publication 969; applies 2026-01-01 to 2027-04-15; verified 2026-09-06). https://www.irs.gov/publications/p969
- Health FSA salary-reduction limit for plan years beginning on or after 2026-01-01.: $3,400 (Rev. Proc. 2025-32 (issued 2025-10-09); applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Maximum health FSA carryover into the following plan year for plan years beginning in 2026 — 20 % of the salary-reduction limit.: $680 (Rev. Proc. 2025-32; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Health FSA salary-reduction limit for plan years beginning in 2025.: $3,300 (Rev. Proc. 2024-40; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
- Maximum health FSA carryover for plan years beginning in 2025.: $660 (Rev. Proc. 2024-40; applies 2025-01-01 to 2025-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
- Maximum health FSA carryover for plan years beginning in 2024.: $640 (Rev. Proc. 2023-34; applies 2024-01-01 to 2024-12-31; verified 2026-09-06). https://www.irs.gov/pub/irs-drop/rp-23-34.pdf
- The IRS publishes the next year’s health FSA salary-reduction and carryover limits in its annual inflation-adjustment revenue procedure.: Not yet announced — expected October–November 2026 (IRS revenue procedure for 2027 inflation adjustments; in force since 2026-09-06; verified 2026-09-06). https://www.irs.gov/
- Dependent-care FSA exclusion limit from 2026 — permanent and not inflation-indexed.: $7,500 ($3,750 if married filing separately) (P.L. 119-21 §70404, amending IRC §129(a)(2)(A) (govinfo); in force since 2026-01-01; verified 2026-09-07). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
- First estimated-tax installment for tax year 2026 — a Wednesday.: April 15, 2026 (2026 Form 1040-ES; IRS "When to pay estimated tax"; applies 2026-01-01 to 2026-04-15; verified 2026-09-06). https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- Second estimated-tax installment for tax year 2026 — a Monday.: June 15, 2026 (2026 Form 1040-ES; applies 2026-01-01 to 2026-06-15; verified 2026-09-06). https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- Third estimated-tax installment for tax year 2026 — a Tuesday.: September 15, 2026 (2026 Form 1040-ES; applies 2026-01-01 to 2026-09-15; verified 2026-09-06). https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- Fourth estimated-tax installment for tax year 2026 — a Friday.: January 15, 2027 (2026 Form 1040-ES; applies 2026-01-01 to 2027-01-15; verified 2026-09-06). https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- First estimated-tax installment for tax year 2027 — scheduled, pending the 2027 Form 1040-ES.: April 15, 2027 (IRS — About Form 1040-ES (2027 revision not yet published); applies 2027-01-01 to 2027-04-15; verified 2026-09-06). https://www.irs.gov/forms-pubs/about-form-1040-es
- Paying 90 % of the current year’s total tax avoids the underpayment penalty.: 90% of this year's total tax (IRC §6654(d)(1)(B)(i); IRS Pub 505; Form 2210; in force since long-standing rule; verified 2026-09-06). https://www.irs.gov/publications/p505
- Paying 100 % of the prior year’s total tax avoids the underpayment penalty.: 100% of last year's total tax (IRC §6654(d)(1)(B)(ii); in force since long-standing rule; verified 2026-09-06). https://www.irs.gov/publications/p505
- The prior-year safe harbor rises to 110 % when prior-year AGI was over the high-income threshold.: 110% of last year's total tax (IRC §6654(d)(1)(C); in force since long-standing rule; verified 2026-09-06). https://www.irs.gov/publications/p505
- Prior-year AGI above this triggers the 110 % prior-year safe harbor.: $150,000 ($75,000 if married filing separately) (IRC §6654(d)(1)(C)(i)–(ii); in force since long-standing rule; verified 2026-09-06). https://www.irs.gov/publications/p505
- No underpayment penalty when the balance after withholding and credits is under this amount.: $1,000 (IRC §6654(e)(1); in force since long-standing rule; verified 2026-09-06). https://www.irs.gov/publications/p505
- Annual earnings-test exempt amount for 2026 for someone under full retirement age all year.: $24,480 (SSA 2026 COLA fact sheet; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.ssa.gov/news/en/cola/factsheets/2026.html
- Monthly earnings-test exempt amount used only in a grace year — $24,480 ÷ 12.: $2,040 (SSA — special earnings limit rule; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/rule.html
- Annual earnings-test exempt amount for the year you reach full retirement age; counts only earnings before the FRA month.: $65,160 (SSA 2026 COLA fact sheet; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.ssa.gov/news/en/cola/factsheets/2026.html
- Monthly exempt amount in the FRA year — $65,160 ÷ 12.: $5,430 (SSA — special earnings limit rule; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/rule.html
- Social Security cost-of-living adjustment applied to benefits from January 2026.: 2.8% (SSA press release, 2025-10-24; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.ssa.gov/news/en/press/releases/2025-10-24.html
- Maximum earnings subject to Social Security tax in 2026.: $184,500 (SSA 2026 COLA fact sheet; applies 2026-01-01 to 2026-12-31; verified 2026-09-06). https://www.ssa.gov/news/en/cola/factsheets/2026.html
- SSA sets the COLA and the next year’s earnings-test limits from third-quarter CPI-W and announces in mid-October.: mid-October 2026 (SSA — cost-of-living adjustment summary; in force since 2026-01-01; verified 2026-09-06). https://www.ssa.gov/oact/cola/colasummary.html
- Full retirement age for people born 1943 through 1954.: 66 years (SSA — retirement age calculator; in force since long-standing rule; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/ageincrease.html
- Full retirement age for people born in 1955.: 66 years and 2 months (SSA — retirement age calculator; in force since long-standing rule; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/ageincrease.html
- Full retirement age for people born in 1956.: 66 years and 4 months (SSA — retirement age calculator; in force since long-standing rule; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/ageincrease.html
- Full retirement age for people born in 1957.: 66 years and 6 months (SSA — retirement age calculator; in force since long-standing rule; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/ageincrease.html
- Full retirement age for people born in 1958.: 66 years and 8 months (SSA — retirement age calculator; in force since long-standing rule; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/ageincrease.html
- Full retirement age for people born in 1959.: 66 years and 10 months (SSA — retirement age calculator; in force since long-standing rule; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/ageincrease.html
- Full retirement age for people born in 1960 or later.: 67 years (SSA — retirement age calculator; in force since long-standing rule; verified 2026-09-06). https://www.ssa.gov/benefits/retirement/planner/ageincrease.html
- Employer-coverage affordability threshold for plan years beginning in 2026.: 9.96% (Rev. Proc. 2025-25; applies 2026-01-01 to 2026-12-31; verified 2026-09-07). https://www.irs.gov/pub/irs-drop/rp-25-25.pdf
- Employer-coverage affordability threshold for plan years beginning in 2027.: 10.22% (Rev. Proc. 2026-26; applies 2027-01-01 to 2027-12-31; verified 2026-09-07). https://www.irs.gov/pub/irs-drop/rp-26-26.pdf
- The ARPA/IRA enhanced premium tax credits applied through plan year 2025 and lapsed on 2025-12-31.: Expired — not extended (no law enacted as of September 6, 2026) (CRS R48290; Rev. Proc. 2026-26; in force since 2026-01-01; verified 2026-09-06). https://www.congress.gov/crs-product/R48290
- HHS 2025 poverty guidelines for the 48 contiguous states and DC — used for 2026 Marketplace eligibility.: $15,650 base, +$5,500 per additional person (Annual Update of the HHS Poverty Guidelines, 90 FR 5917 (2025-01-17), doc 2025-01377; applies 2025-01-15 to 2026-01-12; verified 2026-09-06). https://www.govinfo.gov/content/pkg/FR-2025-01-17/html/2025-01377.htm
- HHS 2025 poverty guidelines for Alaska.: $19,550 base, +$6,880 per additional person (Annual Update of the HHS Poverty Guidelines, 90 FR 5917; applies 2025-01-15 to 2026-01-12; verified 2026-09-06). https://www.govinfo.gov/content/pkg/FR-2025-01-17/html/2025-01377.htm
- HHS 2025 poverty guidelines for Hawaii.: $17,990 base, +$6,330 per additional person (Annual Update of the HHS Poverty Guidelines, 90 FR 5917; applies 2025-01-15 to 2026-01-12; verified 2026-09-06). https://www.govinfo.gov/content/pkg/FR-2025-01-17/html/2025-01377.htm
- HHS 2026 poverty guidelines for the 48 contiguous states and DC — used for 2027 Marketplace eligibility.: $15,960 base, +$5,680 per additional person (Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 (2026-01-15), doc 2026-00755; in force since 2026-01-13; verified 2026-09-06). https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm

## Update cadence
- I bond rates: every May 1 and November 1 (Treasury).
- Social Security earnings-test limits: mid-October, for the following year (SSA COLA announcement).
- IRS inflation adjustments (health FSA, carryover): October–November, for the following year.
- HSA/HDHP limits: May, for the following year (IRS revenue procedure).
- ACA applicable percentages: July–August, for the following year.
- HHS poverty guidelines: January.

## Machine-readable
- Full text of every page: https://thresholds.pages.dev/llms-full.txt
- Markdown twin of any page: append .md to its path without the trailing slash, e.g. https://thresholds.pages.dev/hsa/last-month-rule.md
- Sitemap: https://thresholds.pages.dev/sitemap-index.xml

## Verified
- 2026-09-07