--- url: https://thresholds.pages.dev/numbers/2026/ title: "Every 2026 US Money Limit on One Page" updated: 2026-09-07 site: Thresholds sources: - https://www.irs.gov/pub/irs-drop/rp-25-19.pdf - https://www.irs.gov/pub/irs-drop/rp-25-32.pdf - https://www.irs.gov/pub/irs-pdf/f1040es.pdf - https://www.ssa.gov/news/en/cola/factsheets/2026.html - https://www.irs.gov/pub/irs-drop/rp-25-25.pdf - https://www.dol.gov/general/topic/health-plans/cobra --- # Every 2026 US Money Limit on One Page Every US threshold in force for 2026 in one table: HSA, HDHP, FSA, estimated tax, Social Security earnings test, ACA and COBRA. Verified 2026-09-07. 112 figures in force during the 2026 calendar year, each with the previous year's figure, the change, the effective period, the agency that set it and its primary source. Machine-readable copy: https://thresholds.pages.dev/numbers/2026.csv. Figures verified 2026-09-07. An entry marked "long-standing" has no start date in the registry: it is statutory or long-standing rather than set by a dated action. A change in a percentage is reported in percentage points. Figures that have not been checked against a primary source are excluded from this table and from the CSV. | Threshold | 2026 | 2025 | Change | Effective from | Agency | Source | |---|---|---|---|---|---|---| | Modified AGI phase-out range for the Education Savings Bond Program (IRC §135), married filing jointly, 2026. | $152,650–$182,650 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf | | Modified AGI phase-out range for the Education Savings Bond Program, single / head of household / qualifying surviving spouse, 2026. | $101,800–$116,800 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-32.pdf | | The 2026 revision of Form 8815 ships with the 2026 filing season. | Not yet released | — | — | 2026-01-01 | IRS | https://www.irs.gov/forms-pubs/about-form-8815 | | HSA contribution limit for 2026, self-only HDHP coverage. | $4,400 | $4,300 | +$100 | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-19.pdf | | HSA contribution limit for 2026, family HDHP coverage. | $8,750 | $8,550 | +$200 | 2026-01-01 | IRS | 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 | — | — | long-standing | IRS | https://www.irs.gov/pub/irs-drop/rp-25-19.pdf | | Minimum annual deductible for a 2026 HDHP, self-only coverage. | $1,700 | $1,650 | +$50 | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-19.pdf | | Minimum annual deductible for a 2026 HDHP, family coverage. | $3,400 | $3,300 | +$100 | 2026-01-01 | IRS | 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 | $8,300 | +$200 | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-19.pdf | | Maximum annual out-of-pocket for a 2026 HDHP, family coverage. | $17,000 | $16,600 | +$400 | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-19.pdf | | From 2026-01-01 bronze and catastrophic plans are HSA-compatible regardless of the general HDHP definition, and need not be bought through an Exchange. | Bronze and catastrophic plans count as HSA-compatible | — | — | 2026-01-01 | IRS | https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill | | From 2026-01-01 a direct primary care arrangement within the fee limit does not disqualify HSA eligibility, and its fees are qualified medical expenses. | Direct primary care arrangements no longer break HSA eligibility | — | — | 2026-01-01 | IRS | https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill | | The telehealth safe harbor was made permanent by P.L. 119-21 for plan years beginning on or after 2025-01-01. | Pre-deductible telehealth does not break HSA eligibility | — | — | 2025-01-01 | IRS | https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill | | 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 | — | — | long-standing | IRS | https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6654&num=0&edition=prelim | | 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% | — | — | long-standing | IRS | 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% | — | — | long-standing | IRS | 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 | — | — | 2026-01-01 | IRS | https://www.irs.gov/publications/p969 | | Using the last-month rule starts a testing period; failing it adds the excess to income plus a 10 % additional tax. | December 1 of the contribution year through December 31 of the following year | — | — | long-standing | IRS | https://www.irs.gov/publications/p969 | | Health FSA salary-reduction limit for plan years beginning on or after 2026-01-01. | $3,400 | $3,300 | +$100 | 2026-01-01 | IRS | 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 | $660 | +$20 | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-32.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 | — | — | 2026-09-06 | IRS | https://www.irs.gov/ | | The maximum grace period a cafeteria plan may offer; a December 31 plan year gives March 15. | 2½ months — the 15th day of the 3rd month after the plan year ends | — | — | long-standing | IRS | https://www.irs.gov/pub/irs-drop/n-05-42.pdf | | A health FSA may offer either a carryover or a grace period, never both. | A plan may offer a carryover or a grace period — not both | — | — | long-standing | IRS | https://www.irs.gov/pub/irs-drop/n-13-71.pdf | | The run-out period is a plan-document deadline for submitting claims; the IRS sets no maximum. | Set by your plan — often 60–90 days after the plan year ends | — | — | long-standing | IRS | https://www.irs.gov/publications/p969 | | The carryover option is available to health FSAs only. | A dependent-care FSA cannot offer a carryover | — | — | long-standing | IRS | https://www.irs.gov/pub/irs-drop/n-13-71.pdf | | First estimated-tax installment for tax year 2026 — a Wednesday. | April 15, 2026 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-pdf/f1040es.pdf | | Second estimated-tax installment for tax year 2026 — a Monday. | June 15, 2026 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-pdf/f1040es.pdf | | Third estimated-tax installment for tax year 2026 — a Tuesday. | September 15, 2026 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-pdf/f1040es.pdf | | Fourth estimated-tax installment for tax year 2026 — a Friday. | January 15, 2027 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-pdf/f1040es.pdf | | Filing the return and paying the balance in full by the waiver date removes the January installment requirement. | File and pay in full by February 1, 2027 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-pdf/f1040es.pdf | | Paying 90 % of the current year’s total tax avoids the underpayment penalty. | 90% of this year's total tax | — | — | long-standing | IRS | 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 | — | — | long-standing | IRS | 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 | — | — | long-standing | IRS | 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) | — | — | long-standing | IRS | https://www.irs.gov/publications/p505 | | No underpayment penalty when the balance after withholding and credits is under this amount. | $1,000 | — | — | long-standing | IRS | https://www.irs.gov/publications/p505 | | A first-year filer with no full prior tax year cannot use the prior-year safe harbor. | The prior-year safe harbor needs a full 12-month prior tax year and a filed return | — | — | long-standing | IRS | https://www.irs.gov/publications/p505 | | Tax withheld during the year is spread evenly across the four installment dates unless you elect otherwise. | Withholding counts as paid in equal parts on each installment date | — | — | long-standing | IRS | https://www.irs.gov/forms-pubs/about-form-2210 | | The annualized income installment method for uneven income. | Form 2210, Schedule AI | — | — | long-standing | IRS | https://www.irs.gov/forms-pubs/about-form-2210 | | The IRC §6621 underpayment interest rate is reset every quarter by IRS news release. | Resets quarterly — check the current IRS rate | — | — | long-standing | IRS | https://www.irs.gov/payments/quarterly-interest-rates | | Applicable percentage of household income toward the benchmark Silver plan, by income as a percentage of FPL, for 2026. | 2.10% – 9.96% of household income | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-25.pdf | | Employer-coverage affordability threshold for plan years beginning in 2026. | 9.96% | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-25.pdf | | The statutory subsidy cliff applies again from 2026 after the enhanced credits lapsed. | No premium tax credit above 400% of the federal poverty level | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-25-25.pdf | | 26 CFR §1.36B-1(h) fixes which year’s poverty guidelines a coverage year uses. | Use the guidelines in effect when open enrollment for that coverage year opened | — | — | long-standing | IRS | https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRcb39f040b41b74b/section-1.36B-1 | | The four federal estimated-tax installment dates for tax year 2026. | April 15, June 15 and September 15, 2026, and January 15, 2027 | — | — | 2026-01-01 | IRS | https://www.irs.gov/pub/irs-pdf/f1040es.pdf | | The last-month-rule test date: HDHP coverage on December 1 lets you contribute the full annual limit. | December 1 | — | — | long-standing | IRS | https://www.irs.gov/publications/p969 | | HSA contributions for a tax year may be made until the unextended filing deadline. | April 15 following the tax year | — | — | long-standing | IRS | https://www.irs.gov/publications/p969 | | The latest a grace period may run for a calendar-year health FSA. | March 15 for a December 31 plan year | — | — | long-standing | IRS | https://www.irs.gov/pub/irs-drop/n-05-42.pdf | | The IRS annual inflation-adjustment revenue procedure, which brings the 2027 health FSA and carryover limits. | October–November 2026 | — | — | 2026-01-01 | IRS | https://www.irs.gov/ | | Annual earnings-test exempt amount for 2026 for someone under full retirement age all year. | $24,480 | — | — | 2026-01-01 | SSA | 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 | — | — | 2026-01-01 | SSA | 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 | — | — | 2026-01-01 | SSA | https://www.ssa.gov/news/en/cola/factsheets/2026.html | | Monthly exempt amount in the FRA year — $65,160 ÷ 12. | $5,430 | — | — | 2026-01-01 | SSA | https://www.ssa.gov/benefits/retirement/planner/rule.html | | Withholding rate below full retirement age. | $1 withheld for every $2 over the limit | — | — | long-standing | SSA | https://www.ssa.gov/news/en/cola/factsheets/2026.html | | Withholding rate in the year you reach full retirement age, for months before the FRA month. | $1 withheld for every $3 over the limit | — | — | long-standing | SSA | https://www.ssa.gov/news/en/cola/factsheets/2026.html | | The retirement earnings test stops applying in the month you reach FRA. | No earnings test from the month you reach full retirement age | — | — | long-standing | SSA | https://www.ssa.gov/benefits/retirement/planner/whileworking.html | | Social Security cost-of-living adjustment applied to benefits from January 2026. | 2.8% | — | — | 2026-01-01 | SSA | https://www.ssa.gov/news/en/press/releases/2025-10-24.html | | Maximum earnings subject to Social Security tax in 2026. | $184,500 | — | — | 2026-01-01 | SSA | 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 | — | — | 2026-01-01 | SSA | https://www.ssa.gov/oact/cola/colasummary.html | | Full retirement age for people born 1943 through 1954. | 66 years | — | — | long-standing | SSA | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html | | Full retirement age for people born in 1955. | 66 years and 2 months | — | — | long-standing | SSA | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html | The other 50 rows are on the page and in the CSV at https://thresholds.pages.dev/numbers/2026.csv. ## Not yet published - SSA sets the COLA and the next year’s earnings-test limits from third-quarter CPI-W and announces in mid-October. — status: mid-October 2026; SSA; re-checked by 2026-10-15; SSA — cost-of-living adjustment summary - The ARPA/IRA enhanced premium tax credits applied through plan year 2025 and lapsed on 2025-12-31. — status: Expired — not extended (no law enacted as of September 6, 2026); Congress; re-checked by 2026-11-01; CRS R48290; Rev. Proc. 2026-26 - The IRS publishes the next year’s health FSA salary-reduction and carryover limits in its annual inflation-adjustment revenue procedure. — status: Not yet announced — expected October–November 2026; IRS; re-checked by 2026-11-30; IRS revenue procedure for 2027 inflation adjustments - The 2026 revision of Form 8815 ships with the 2026 filing season. — status: Not yet released; IRS; re-checked by 2027-01-31; IRS — About Form 8815 ## Sources - [Rev. Proc. 2025-19](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf) - [Rev. Proc. 2025-32 (issued 2025-10-09)](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) - [2026 Form 1040-ES; IRS "When to pay estimated tax"](https://www.irs.gov/pub/irs-pdf/f1040es.pdf) - [SSA 2026 COLA fact sheet](https://www.ssa.gov/news/en/cola/factsheets/2026.html) - [Rev. Proc. 2025-25 (issued 2025-07-18)](https://www.irs.gov/pub/irs-drop/rp-25-25.pdf) - [DOL — continuation of health coverage (COBRA)](https://www.dol.gov/general/topic/health-plans/cobra) --- Information, not advice. Figures verified 2026-09-07. https://thresholds.pages.dev/numbers/2026/