Every 2026 US money limit on one page
112 figures · as of · next scheduled change (review of 8 figures — ss, calendar)
# Every 2026 US money limit on one page
112 figures, as of 2026-09-07. https://thresholds.pages.dev/numbers/2026/
## IRS
| Threshold | 2026 | 2025 | Change | Effective from | 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 | 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 | 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 | 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 | 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 | 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 | — | — | — | 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 | 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 | 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 | 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 | https://www.irs.gov/pub/irs-drop/rp-25-19.pdf |
| Statutory base DPCSA monthly fee limits, indexed thereafter. | not published (unverified) | — | — | 2026-01-01 | 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 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 | 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 | 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 | 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 | — | — | — | 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% | — | — | — | 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% | — | — | — | 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 | 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 | — | — | — | 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 | 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 | 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 | 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 | — | — | — | 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 | — | — | — | 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 | — | — | — | https://www.irs.gov/publications/p969 |
| The carryover option is available to health FSAs only. | A dependent-care FSA cannot offer a carryover | — | — | — | https://www.irs.gov/pub/irs-drop/n-13-71.pdf |
| Third estimated-tax installment for tax year 2026 — a Tuesday. | September 15, 2026 | — | — | 2026-01-01 | 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 | 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 | 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 | — | — | — | 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 | — | — | — | 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 | — | — | — | 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) | — | — | — | https://www.irs.gov/publications/p505 |
| No underpayment penalty when the balance after withholding and credits is under this amount. | $1,000 | — | — | — | 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 | — | — | — | 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 | — | — | — | https://www.irs.gov/forms-pubs/about-form-2210 |
| The annualized income installment method for uneven income. | Form 2210, Schedule AI | — | — | — | 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 | — | — | — | 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 | 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 | 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 | 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 | — | — | — | https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRcb39f040b41b74b/section-1.36B-1 |
| The premium cap during months 19–29 of a disability extension. | not published (unverified) | — | — | — | https://www.irs.gov/ |
| 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 | 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 | — | — | — | 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 | — | — | — | 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 | — | — | — | 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 | https://www.irs.gov/ |
| First estimated-tax installment for tax year 2026 — a Wednesday. | April 15, 2026 | — | — | 2026-01-01 | 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 | https://www.irs.gov/pub/irs-pdf/f1040es.pdf |
## SSA
| Threshold | 2026 | 2025 | Change | Effective from | Source |
|---|---|---|---|---|---|
| Annual earnings-test exempt amount for 2026 for someone under full retirement age all year. | $24,480 | — | — | 2026-01-01 | 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 | 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 | 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 | https://www.ssa.gov/benefits/retirement/planner/rule.html |
| Withholding rate below full retirement age. | $1 withheld for every $2 over the limit | — | — | — | 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 | — | — | — | 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 | — | — | — | 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 | 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 | 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 | https://www.ssa.gov/oact/cola/colasummary.html |
| Full retirement age for people born 1943 through 1954. | 66 years | — | — | — | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html |
| Full retirement age for people born in 1955. | 66 years and 2 months | — | — | — | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html |
| Full retirement age for people born in 1956. | 66 years and 4 months | — | — | — | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html |
| Full retirement age for people born in 1957. | 66 years and 6 months | — | — | — | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html |
| Full retirement age for people born in 1958. | 66 years and 8 months | — | — | — | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html |
| Full retirement age for people born in 1959. | 66 years and 10 months | — | — | — | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html |
| Full retirement age for people born in 1960 or later. | 67 years | — | — | — | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html |
| The special monthly earnings test applies in the first year you retire. | In a grace year, a full benefit is payable for any month you earn at or under the monthly limit | — | — | — | https://secure.ssa.gov/poms.nsf/lnx/0302501030 |
| SSA recomputes the benefit at FRA to give back the months withheld by the earnings test. | Withheld benefits are credited back through a permanently higher benefit at full retirement age | — | — | — | https://www.ssa.gov/policy/docs/program-explainers/retirement-earnings-test.html |
| The earnings test counts work income only. | Gross wages and net earnings from self-employment only | — | — | — | https://www.ssa.gov/benefits/retirement/planner/whileworking.html |
| The SSA COLA announcement, which sets the 2027 earnings-test limits. | mid-October 2026 | — | — | 2026-01-01 | https://www.ssa.gov/oact/cola/colasummary.html |
## Treasury
| Threshold | 2026 | 2025 | Change | Effective from | Source |
|---|---|---|---|---|---|
| Fixed rate for I bonds issued May–October 2026; fixed for the bond’s 30-year life. | 0.90% | — | — | 2026-05-01 | 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% | — | — | 2026-05-01 | 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% | — | — | 2026-05-01 | 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% | — | — | 2026-05-01 | 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 | — | — | 2026-09-06 | https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/ |
| The complete Series I rate series by six-month earning period, from the Treasury Fiscal Data API. | Every fixed, semiannual inflation and composite rate since September 1998 | — | — | 1998-09-01 | https://api.fiscaldata.treasury.gov/services/api/fiscal_service/v1/accounting/od/i_bonds_interest_rates |
| Treasury’s published composite-rate formula; reproduces the API’s combined_rate exactly. | fixed rate + 2 × semiannual inflation + (fixed × semiannual inflation ÷ 100), floored at 0% | — | — | 1998-09-01 | https://www.treasurydirect.gov/savings-bonds/i-bonds/ |
| Electronic I bond purchase limit per Social Security or Employer Identification Number per calendar year. | $10,000 | — | — | — | https://www.treasurydirect.gov/savings-bonds/i-bonds/ |
| Minimum electronic I bond purchase; any amount above $25 to the penny. | $25 | — | — | — | 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 | — | — | 2025-01-01 | 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% | — | — | 2026-05-01 | https://www.treasurydirect.gov/savings-bonds/ee-bonds/ |
| An I bond cannot be redeemed for the first 12 months after issue. | 12 months | — | — | — | https://www.treasurydirect.gov/savings-bonds/i-bonds/ |
| Redeeming before 5 years (months 12–59) forfeits the most recent three months of interest. | the last 3 months of interest | — | — | — | https://www.treasurydirect.gov/savings-bonds/i-bonds/ |
| An I bond stops earning interest 30 years after issue. | 30 years | — | — | — | https://www.treasurydirect.gov/savings-bonds/i-bonds/ |
| I bond interest is subject to federal income tax and exempt from state and local income tax. | Federal income tax only — exempt from state and local income tax | — | — | — | https://www.treasurydirect.gov/savings-bonds/i-bonds/ |
| Treasury announces the I bond fixed and semiannual inflation rates on May 1, setting rates for periods beginning May–October. | May 1 each year | — | — | — | https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/ |
| The second annual I bond rate announcement, setting rates for periods beginning November–April. | November 1 each year | — | — | — | https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/ |
| Fixed rate for I bonds issued November 2025 – April 2026. | 0.90% | — | — | 2025-11-01 | 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% | — | — | 2025-11-01 | https://www.treasurydirect.gov/savings-bonds/i-bonds/i-bonds-interest-rates/ |
## HHS
| Threshold | 2026 | 2025 | Change | Effective from | Source |
|---|---|---|---|---|---|
| HHS 2026 poverty guidelines for the 48 contiguous states and DC — used for 2027 Marketplace eligibility. | $15,960 base, +$5,680 per additional person | $15,650 | +$310 | 2026-01-13 | https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm |
| HHS 2026 poverty guidelines for Alaska. | $19,950 base, +$7,100 per additional person | $19,550 | +$400 | 2026-01-13 | https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm |
| HHS 2026 poverty guidelines for Hawaii. | $18,360 base, +$6,530 per additional person | $17,990 | +$370 | 2026-01-13 | https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm |
| HHS 2025 poverty guidelines for the 48 contiguous states and DC — used for 2026 Marketplace eligibility. | $15,650 base, +$5,500 per additional person | — | — | 2025-01-15 | 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 | — | — | 2025-01-15 | 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 | — | — | 2025-01-15 | https://www.govinfo.gov/content/pkg/FR-2025-01-17/html/2025-01377.htm |
## CMS
| Threshold | 2026 | 2025 | Change | Effective from | Source |
|---|---|---|---|---|---|
| Federal Marketplace open enrollment for 2027 coverage; December 15, 2026 is the deadline for coverage starting January 1. | November 1, 2026 – January 15, 2027 | — | — | 2026-11-01 | https://www.healthcare.gov/quick-guide/dates-and-deadlines/ |
| Special enrollment period for loss of job-based coverage. | 60 days after (and up to 60 days before) losing job-based coverage | — | — | — | https://www.healthcare.gov/coverage-outside-open-enrollment/special-enrollment-period/ |
| Only exhausting COBRA (or losing it involuntarily) opens a special enrollment period. | Voluntarily dropping COBRA is not a qualifying life event | — | — | — | https://www.healthcare.gov/unemployed/cobra-coverage/ |
| Medicaid eligibility ceiling in states that expanded Medicaid. | 138% of the federal poverty level | — | — | — | https://www.healthcare.gov/lower-costs/ |
| Cost-sharing reductions are available on Silver plans at or below this income. | 250% of the federal poverty level | — | — | — | https://www.healthcare.gov/lower-costs/save-on-out-of-pocket-costs/ |
| Federal Marketplace open enrollment for 2027 coverage. | November 1, 2026 – January 15, 2027; December 15, 2026 for coverage starting January 1 | — | — | 2026-11-01 | https://www.healthcare.gov/quick-guide/dates-and-deadlines/ |
## DOL
| Threshold | 2026 | 2025 | Change | Effective from | Source |
|---|---|---|---|---|---|
| The most a plan may charge for standard COBRA continuation coverage. | 102% of the plan's cost | — | — | — | https://www.dol.gov/general/topic/health-plans/cobra |
| You have 60 days from the later of coverage loss or the date the election notice is provided to elect COBRA. | 60 days | — | — | — | https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs/cobra-continuation-health-coverage-workers |
| The first COBRA premium is due within 45 days of electing coverage. | 45 days | — | — | — | https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs/cobra-continuation-health-coverage-workers |
| COBRA duration after termination of employment or a reduction of hours. | 18 months | — | — | — | https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs/cobra-continuation-health-coverage-workers |
| 18 months plus an 11-month disability extension. | 29 months | — | — | — | https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs/cobra-continuation-health-coverage-workers |
| COBRA duration after death, divorce or loss of dependent status; also the cap after a second qualifying event. | 36 months | — | — | — | https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs/cobra-continuation-health-coverage-workers |
| Federal COBRA applies to group health plans of employers with 20 or more employees. | 20 or more employees | — | — | — | https://www.dol.gov/general/topic/health-plans/cobra |
## Congress
| Threshold | 2026 | 2025 | Change | Effective from | Source |
|---|---|---|---|---|---|
| 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) | — | — | 2026-01-01 | https://www.congress.gov/crs-product/R48290 |
| Dependent-care FSA exclusion limit from 2026 — permanent and not inflation-indexed. | $7,500 ($3,750 if married filing separately) | $5,000 | +$2,500 | 2026-01-01 | https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm |
| 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) | — | — | 2026-01-01 | https://www.congress.gov/crs-product/R48290 |
Information, not advice. Every figure carries the agency that set it and the day it was checked.
Every threshold this site calculates with, for the 2026 calendar year, with last year’s figure beside it and the primary source behind it.
IRS · 50 figures
| Threshold | 2026 | 2025 | Δ | Effective | Source | Copy this row |
|---|---|---|---|---|---|---|
| Modified AGI phase-out range for the Education Savings Bond Program (IRC §135), married filing jointly, 2026.ibond-education-exclusion-phaseout-mfj-2026 | $152,650–$182,650 | — | — | 2026-01-01 to 2026-12-31 | 1 ↗ | |
| Modified AGI phase-out range for the Education Savings Bond Program, single / head of household / qualifying surviving spouse, 2026.ibond-education-exclusion-phaseout-other-2026 | $101,800–$116,800 | — | — | 2026-01-01 to 2026-12-31 | 1 ↗ | |
| The 2026 revision of Form 8815 ships with the 2026 filing season.ibond-form-8815-2026 | Not yet released | — | — | 2026-01-01 | 2 ↗ | |
| HSA contribution limit for 2026, self-only HDHP coverage.hsa-limit-self-2026 | $4,400 | $4,300 | +$100 | 2026-01-01 to 2026-12-31 | 3 ↗ | |
| HSA contribution limit for 2026, family HDHP coverage.hsa-limit-family-2026 | $8,750 | $8,550 | +$200 | 2026-01-01 to 2026-12-31 | 3 ↗ | |
| HSA catch-up contribution for an accountholder aged 55 or over — set by statute and not inflation-indexed.hsa-catchup-55-2026 | $1,000 | — | — | — | 3 ↗ | |
| Minimum annual deductible for a 2026 HDHP, self-only coverage.hdhp-min-deductible-self-2026 | $1,700 | $1,650 | +$50 | 2026-01-01 to 2026-12-31 | 3 ↗ | |
| Minimum annual deductible for a 2026 HDHP, family coverage.hdhp-min-deductible-family-2026 | $3,400 | $3,300 | +$100 | 2026-01-01 to 2026-12-31 | 3 ↗ | |
| Maximum annual out-of-pocket for a 2026 HDHP, self-only coverage.hdhp-oop-max-self-2026 | $8,500 | $8,300 | +$200 | 2026-01-01 to 2026-12-31 | 3 ↗ | |
| Maximum annual out-of-pocket for a 2026 HDHP, family coverage.hdhp-oop-max-family-2026 | $17,000 | $16,600 | +$400 | 2026-01-01 to 2026-12-31 | 3 ↗ | |
| Statutory base DPCSA monthly fee limits, indexed thereafter.dpcsa-monthly-fee-limit-2026 | not published | — | — | 2026-01-01 to 2026-12-31 | 4 ↗ | |
| 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.hsa-bronze-catastrophic-eligible | Bronze and catastrophic plans count as HSA-compatible | — | — | 2026-01-01 | 4 ↗ | |
| 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.hsa-dpc-arrangement-allowed | Direct primary care arrangements no longer break HSA eligibility | — | — | 2026-01-01 | 4 ↗ | |
| The telehealth safe harbor was made permanent by P.L. 119-21 for plan years beginning on or after 2025-01-01.hsa-telehealth-safe-harbor-permanent | Pre-deductible telehealth does not break HSA eligibility | — | — | 2025-01-01 | 4 ↗ | |
| 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).est-tax-high-income-agi-threshold-mfs | $75,000 | — | — | — | 5 ↗ | |
| 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.hsa-excess-contribution-excise-tax | 6% | — | — | — | 6 ↗ | |
| 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)).hsa-last-month-rule-additional-tax | 10% | — | — | — | 6 ↗ | |
| HSA contributions for a tax year may be made until that year’s unextended filing deadline.hsa-contribution-deadline-2026 | April 15, 2027 | — | — | 2026-01-01 to 2027-04-15 | 6 ↗ | |
| Using the last-month rule starts a testing period; failing it adds the excess to income plus a 10 % additional tax.hsa-last-month-rule-testing-period | December 1 of the contribution year through December 31 of the following year | — | — | — | 6 ↗ | |
| Health FSA salary-reduction limit for plan years beginning on or after 2026-01-01.fsa-salary-reduction-limit-2026 | $3,400 | $3,300 | +$100 | 2026-01-01 to 2026-12-31 | 1 ↗ | |
| Maximum health FSA carryover into the following plan year for plan years beginning in 2026 — 20 % of the salary-reduction limit.fsa-carryover-max-2026 | $680 | $660 | +$20 | 2026-01-01 to 2026-12-31 | 1 ↗ | |
| The IRS publishes the next year’s health FSA salary-reduction and carryover limits in its annual inflation-adjustment revenue procedure.fsa-limits-2027 | Not yet announced — expected October–November 2026 | — | — | 2026-09-06 | 7 ↗ | |
| The maximum grace period a cafeteria plan may offer; a December 31 plan year gives March 15.fsa-grace-period-max | 2½ months — the 15th day of the 3rd month after the plan year ends | — | — | — | 8 ↗ | |
| A health FSA may offer either a carryover or a grace period, never both.fsa-carryover-or-grace-not-both | A plan may offer a carryover or a grace period — not both | — | — | — | 9 ↗ | |
| The run-out period is a plan-document deadline for submitting claims; the IRS sets no maximum.fsa-run-out-period | Set by your plan — often 60–90 days after the plan year ends | — | — | — | 6 ↗ | |
| The carryover option is available to health FSAs only.dcfsa-no-carryover | A dependent-care FSA cannot offer a carryover | — | — | — | 9 ↗ | |
| Third estimated-tax installment for tax year 2026 — a Tuesday.est-tax-due-q3-2026 | September 15, 2026 | — | — | 2026-01-01 to 2026-09-15 | 10 ↗ | |
| Fourth estimated-tax installment for tax year 2026 — a Friday.est-tax-due-q4-2026 | January 15, 2027 | — | — | 2026-01-01 to 2027-01-15 | 10 ↗ | |
| Filing the return and paying the balance in full by the waiver date removes the January installment requirement.est-tax-q4-waiver-2026 | File and pay in full by February 1, 2027 | — | — | 2026-01-01 to 2027-02-01 | 10 ↗ | |
| Paying 90 % of the current year’s total tax avoids the underpayment penalty.est-tax-safe-harbor-current-year | 90% of this year's total tax | — | — | — | 11 ↗ | |
| Paying 100 % of the prior year’s total tax avoids the underpayment penalty.est-tax-safe-harbor-prior-year | 100% of last year's total tax | — | — | — | 11 ↗ | |
| The prior-year safe harbor rises to 110 % when prior-year AGI was over the high-income threshold.est-tax-safe-harbor-prior-year-high-income | 110% of last year's total tax | — | — | — | 11 ↗ | |
| Prior-year AGI above this triggers the 110 % prior-year safe harbor.est-tax-high-income-agi-threshold | $150,000 ($75,000 if married filing separately) | — | — | — | 11 ↗ | |
| No underpayment penalty when the balance after withholding and credits is under this amount.est-tax-de-minimis | $1,000 | — | — | — | 11 ↗ | |
| A first-year filer with no full prior tax year cannot use the prior-year safe harbor.est-tax-prior-year-must-be-12-months | The prior-year safe harbor needs a full 12-month prior tax year and a filed return | — | — | — | 11 ↗ | |
| Tax withheld during the year is spread evenly across the four installment dates unless you elect otherwise.est-tax-withholding-treated-as-even | Withholding counts as paid in equal parts on each installment date | — | — | — | 12 ↗ | |
| The annualized income installment method for uneven income.est-tax-annualized-method | Form 2210, Schedule AI | — | — | — | 12 ↗ | |
| The IRC §6621 underpayment interest rate is reset every quarter by IRS news release.est-tax-underpayment-rate | Resets quarterly — check the current IRS rate | — | — | — | 13 ↗ | |
| Applicable percentage of household income toward the benchmark Silver plan, by income as a percentage of FPL, for 2026.aca-applicable-pct-table-2026 | 2.10% – 9.96% of household income | — | — | 2026-01-01 to 2026-12-31 | 14 ↗ | |
| Employer-coverage affordability threshold for plan years beginning in 2026.aca-required-contribution-pct-2026 | 9.96% | — | — | 2026-01-01 to 2026-12-31 | 14 ↗ | |
| The statutory subsidy cliff applies again from 2026 after the enhanced credits lapsed.aca-subsidy-cliff-2026 | No premium tax credit above 400% of the federal poverty level | — | — | 2026-01-01 | 14 ↗ | |
| 26 CFR §1.36B-1(h) fixes which year’s poverty guidelines a coverage year uses.fpl-year-selection-rule | Use the guidelines in effect when open enrollment for that coverage year opened | — | — | — | 15 ↗ | |
| The premium cap during months 19–29 of a disability extension.cobra-max-premium-disability-extension | not published | — | — | — | 7 ↗ | |
| The four federal estimated-tax installment dates for tax year 2026.cal-est-tax-2026 | April 15, June 15 and September 15, 2026, and January 15, 2027 | — | — | 2026-01-01 to 2027-01-15 | 10 ↗ | |
| The last-month-rule test date: HDHP coverage on December 1 lets you contribute the full annual limit.cal-hsa-dec-1 | December 1 | — | — | — | 6 ↗ | |
| HSA contributions for a tax year may be made until the unextended filing deadline.cal-hsa-contribution-deadline | April 15 following the tax year | — | — | — | 6 ↗ | |
| The latest a grace period may run for a calendar-year health FSA.cal-fsa-grace-max | March 15 for a December 31 plan year | — | — | — | 8 ↗ | |
| The IRS annual inflation-adjustment revenue procedure, which brings the 2027 health FSA and carryover limits.cal-irs-inflation-adjustments-2027 | October–November 2026 | — | — | 2026-01-01 | 7 ↗ | |
| Already ended or already passed — kept for reference, not current | ||||||
| First estimated-tax installment for tax year 2026 — a Wednesday.est-tax-due-q1-2026 | April 15, 2026 | — | — | 2026-01-01 to 2026-04-15 | 10 ↗ | |
| Second estimated-tax installment for tax year 2026 — a Monday.est-tax-due-q2-2026 | June 15, 2026 | — | — | 2026-01-01 to 2026-06-15 | 10 ↗ | |
SSA · 21 figures
| Threshold | 2026 | 2025 | Δ | Effective | Source | Copy this row |
|---|---|---|---|---|---|---|
| Annual earnings-test exempt amount for 2026 for someone under full retirement age all year.ss-earnings-test-lower-annual-2026 | $24,480 | — | — | 2026-01-01 to 2026-12-31 | 16 ↗ | |
| Monthly earnings-test exempt amount used only in a grace year — $24,480 ÷ 12.ss-earnings-test-lower-monthly-2026 | $2,040 | — | — | 2026-01-01 to 2026-12-31 | 17 ↗ | |
| Annual earnings-test exempt amount for the year you reach full retirement age; counts only earnings before the FRA month.ss-earnings-test-higher-annual-2026 | $65,160 | — | — | 2026-01-01 to 2026-12-31 | 16 ↗ | |
| Monthly exempt amount in the FRA year — $65,160 ÷ 12.ss-earnings-test-higher-monthly-2026 | $5,430 | — | — | 2026-01-01 to 2026-12-31 | 17 ↗ | |
| Withholding rate below full retirement age.ss-earnings-test-ratio-under-fra | $1 withheld for every $2 over the limit | — | — | — | 16 ↗ | |
| Withholding rate in the year you reach full retirement age, for months before the FRA month.ss-earnings-test-ratio-fra-year | $1 withheld for every $3 over the limit | — | — | — | 16 ↗ | |
| The retirement earnings test stops applying in the month you reach FRA.ss-earnings-test-none-after-fra | No earnings test from the month you reach full retirement age | — | — | — | 18 ↗ | |
| Social Security cost-of-living adjustment applied to benefits from January 2026.ss-cola-2026 | 2.8% | — | — | 2026-01-01 to 2026-12-31 | 19 ↗ | |
| Maximum earnings subject to Social Security tax in 2026.ss-taxable-maximum-2026 | $184,500 | — | — | 2026-01-01 to 2026-12-31 | 16 ↗ | |
| SSA sets the COLA and the next year’s earnings-test limits from third-quarter CPI-W and announces in mid-October.ss-cola-2027-announcement | mid-October 2026 | — | — | 2026-01-01 | 20 ↗ | |
| Full retirement age for people born 1943 through 1954.ss-fra-1943-1954 | 66 years | — | — | — | 21 ↗ | |
| Full retirement age for people born in 1955.ss-fra-1955 | 66 years and 2 months | — | — | — | 21 ↗ | |
| Full retirement age for people born in 1956.ss-fra-1956 | 66 years and 4 months | — | — | — | 21 ↗ | |
| Full retirement age for people born in 1957.ss-fra-1957 | 66 years and 6 months | — | — | — | 21 ↗ | |
| Full retirement age for people born in 1958.ss-fra-1958 | 66 years and 8 months | — | — | — | 21 ↗ | |
| Full retirement age for people born in 1959.ss-fra-1959 | 66 years and 10 months | — | — | — | 21 ↗ | |
| Full retirement age for people born in 1960 or later.ss-fra-1960-plus | 67 years | — | — | — | 21 ↗ | |
| The special monthly earnings test applies in the first year you retire.ss-grace-year-monthly-rule | In a grace year, a full benefit is payable for any month you earn at or under the monthly limit | — | — | — | 22 ↗ | |
| SSA recomputes the benefit at FRA to give back the months withheld by the earnings test.ss-withheld-not-lost | Withheld benefits are credited back through a permanently higher benefit at full retirement age | — | — | — | 23 ↗ | |
| The earnings test counts work income only.ss-earnings-counted | Gross wages and net earnings from self-employment only | — | — | — | 18 ↗ | |
| The SSA COLA announcement, which sets the 2027 earnings-test limits.cal-ss-cola-2027 | mid-October 2026 | — | — | 2026-01-01 | 20 ↗ |
Treasury · 19 figures
| Threshold | 2026 | 2025 | Δ | Effective | Source | Copy this row |
|---|---|---|---|---|---|---|
| Fixed rate for I bonds issued May–October 2026; fixed for the bond’s 30-year life.ibond-fixed-rate-current | 0.90% | — | — | 2026-05-01 to 2026-10-31 | 24 ↗ | |
| Semiannual inflation rate for every six-month earning period beginning May–October 2026, whatever the issue date.ibond-semiannual-inflation-current | 1.67% | — | — | 2026-05-01 to 2026-10-31 | 24 ↗ | |
| 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.ibond-composite-rate-current | 4.26% | — | — | 2026-05-01 to 2026-10-31 | 24 ↗ | |
| What a bond issued May–October 2025 (fixed 1.10 %) earns in the current period.ibond-composite-fixed-110-current | 4.46% | — | — | 2026-05-01 to 2026-10-31 | 24 ↗ | |
| Treasury announces I bond rates each May 1 and November 1.ibond-next-announcement-date | November 1, 2026 | — | — | 2026-09-06 to 2026-11-01 | 24 ↗ | |
| The complete Series I rate series by six-month earning period, from the Treasury Fiscal Data API.ibond-rate-history-1998-2026 | Every fixed, semiannual inflation and composite rate since September 1998 | — | — | 1998-09-01 to 2026-10-31 | 25 ↗ | |
| Treasury’s published composite-rate formula; reproduces the API’s combined_rate exactly.ibond-composite-formula | fixed rate + 2 × semiannual inflation + (fixed × semiannual inflation ÷ 100), floored at 0% | — | — | 1998-09-01 | 26 ↗ | |
| Electronic I bond purchase limit per Social Security or Employer Identification Number per calendar year.ibond-annual-purchase-limit-electronic | $10,000 | — | — | — | 26 ↗ | |
| Minimum electronic I bond purchase; any amount above $25 to the penny.ibond-minimum-purchase-electronic | $25 | — | — | — | 26 ↗ | |
| Treasury ended the paper I bond tax-refund purchase option on January 1, 2025.ibond-paper-via-tax-refund | Discontinued — no paper I bonds with a tax refund since January 1, 2025 | — | — | 2025-01-01 | 27 ↗ | |
| Series EE savings bond fixed rate for bonds issued May 1 – October 31, 2026 (EE bonds also carry a 20-year doubling guarantee).ee-bond-fixed-rate-current | 2.40% | — | — | 2026-05-01 to 2026-10-31 | 28 ↗ | |
| An I bond cannot be redeemed for the first 12 months after issue.ibond-holding-period-minimum | 12 months | — | — | — | 26 ↗ | |
| Redeeming before 5 years (months 12–59) forfeits the most recent three months of interest.ibond-early-redemption-penalty | the last 3 months of interest | — | — | — | 26 ↗ | |
| An I bond stops earning interest 30 years after issue.ibond-final-maturity | 30 years | — | — | — | 26 ↗ | |
| I bond interest is subject to federal income tax and exempt from state and local income tax.ibond-tax-federal-only | Federal income tax only — exempt from state and local income tax | — | — | — | 26 ↗ | |
| Treasury announces the I bond fixed and semiannual inflation rates on May 1, setting rates for periods beginning May–October.cal-ibond-announcement-may | May 1 each year | — | — | — | 24 ↗ | |
| The second annual I bond rate announcement, setting rates for periods beginning November–April.cal-ibond-announcement-nov | November 1 each year | — | — | — | 24 ↗ | |
| Already ended or already passed — kept for reference, not current | ||||||
| Fixed rate for I bonds issued November 2025 – April 2026.ibond-fixed-rate-2025-11 | 0.90% | — | — | 2025-11-01 to 2026-04-30 | 25 ↗ | |
| Semiannual inflation rate for earning periods beginning November 2025 – April 2026.ibond-semiannual-inflation-2025-11 | 1.56% | — | — | 2025-11-01 to 2026-04-30 | 24 ↗ | |
HHS · 6 figures
| Threshold | 2026 | 2025 | Δ | Effective | Source | Copy this row |
|---|---|---|---|---|---|---|
| HHS 2026 poverty guidelines for the 48 contiguous states and DC — used for 2027 Marketplace eligibility.fpl-2026-contiguous | $15,960 base, +$5,680 per additional person | $15,650 | +$310 | 2026-01-13 | 29 ↗ | |
| HHS 2026 poverty guidelines for Alaska.fpl-2026-alaska | $19,950 base, +$7,100 per additional person | $19,550 | +$400 | 2026-01-13 | 29 ↗ | |
| HHS 2026 poverty guidelines for Hawaii.fpl-2026-hawaii | $18,360 base, +$6,530 per additional person | $17,990 | +$370 | 2026-01-13 | 29 ↗ | |
| Already ended or already passed — kept for reference, not current | ||||||
| HHS 2025 poverty guidelines for the 48 contiguous states and DC — used for 2026 Marketplace eligibility.fpl-2025-contiguous | $15,650 base, +$5,500 per additional person | — | — | 2025-01-15 to 2026-01-12 | 30 ↗ | |
| HHS 2025 poverty guidelines for Alaska.fpl-2025-alaska | $19,550 base, +$6,880 per additional person | — | — | 2025-01-15 to 2026-01-12 | 30 ↗ | |
| HHS 2025 poverty guidelines for Hawaii.fpl-2025-hawaii | $17,990 base, +$6,330 per additional person | — | — | 2025-01-15 to 2026-01-12 | 30 ↗ | |
CMS · 6 figures
| Threshold | 2026 | 2025 | Δ | Effective | Source | Copy this row |
|---|---|---|---|---|---|---|
| Federal Marketplace open enrollment for 2027 coverage; December 15, 2026 is the deadline for coverage starting January 1.aca-oep-2027 | November 1, 2026 – January 15, 2027 | — | — | 2026-11-01 to 2027-01-15 | 31 ↗ | |
| Special enrollment period for loss of job-based coverage.aca-sep-loss-of-coverage | 60 days after (and up to 60 days before) losing job-based coverage | — | — | — | 32 ↗ | |
| Only exhausting COBRA (or losing it involuntarily) opens a special enrollment period.aca-cobra-drop-not-qualifying-event | Voluntarily dropping COBRA is not a qualifying life event | — | — | — | 33 ↗ | |
| Medicaid eligibility ceiling in states that expanded Medicaid.aca-medicaid-expansion-threshold | 138% of the federal poverty level | — | — | — | 34 ↗ | |
| Cost-sharing reductions are available on Silver plans at or below this income.aca-csr-threshold | 250% of the federal poverty level | — | — | — | 35 ↗ | |
| Federal Marketplace open enrollment for 2027 coverage.cal-aca-oep-2027 | November 1, 2026 – January 15, 2027; December 15, 2026 for coverage starting January 1 | — | — | 2026-11-01 to 2027-01-15 | 31 ↗ |
DOL · 7 figures
| Threshold | 2026 | 2025 | Δ | Effective | Source | Copy this row |
|---|---|---|---|---|---|---|
| The most a plan may charge for standard COBRA continuation coverage.cobra-max-premium-standard | 102% of the plan's cost | — | — | — | 36 ↗ | |
| You have 60 days from the later of coverage loss or the date the election notice is provided to elect COBRA.cobra-election-period | 60 days | — | — | — | 37 ↗ | |
| The first COBRA premium is due within 45 days of electing coverage.cobra-first-payment-deadline | 45 days | — | — | — | 37 ↗ | |
| COBRA duration after termination of employment or a reduction of hours.cobra-duration-standard | 18 months | — | — | — | 37 ↗ | |
| 18 months plus an 11-month disability extension.cobra-duration-disability | 29 months | — | — | — | 37 ↗ | |
| COBRA duration after death, divorce or loss of dependent status; also the cap after a second qualifying event.cobra-duration-other-events | 36 months | — | — | — | 37 ↗ | |
| Federal COBRA applies to group health plans of employers with 20 or more employees.cobra-employer-size | 20 or more employees | — | — | — | 36 ↗ |
Congress · 3 figures
| Threshold | 2026 | 2025 | Δ | Effective | Source | Copy this row |
|---|---|---|---|---|---|---|
| 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.aca-enhanced-ptc-in-force | No — the enhanced premium tax credits expired December 31, 2025 and no extension has become law (as of September 6, 2026) | — | — | 2026-01-01 | 38 ↗ | |
| Dependent-care FSA exclusion limit from 2026 — permanent and not inflation-indexed.dcfsa-limit-2026 | $7,500 ($3,750 if married filing separately) | $5,000 | +$2,500 | 2026-01-01 | 39 ↗ | |
| The ARPA/IRA enhanced premium tax credits applied through plan year 2025 and lapsed on 2025-12-31.aca-enhanced-ptc-status | Expired — not extended (no law enacted as of September 6, 2026) | — | — | 2026-01-01 | 38 ↗ |
Not yet published
These are the 2026 figures that do not exist yet. There is no number here because no agency has set one; anything circulating now is a projection.
- not published 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 · re-checked by · SSA — cost-of-living adjustment summary ↗
- not published 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) · Congress · re-checked by · CRS R48290; Rev. Proc. 2026-26 ↗
- not published 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 · re-checked by · IRS revenue procedure for 2027 inflation adjustments ↗
- not published The 2026 revision of Form 8815 ships with the 2026 filing season.Not yet released · IRS · re-checked by · IRS — About Form 8815 ↗
What changed from 2025
| Threshold | 2025 | 2026 | Δ | Set by |
|---|---|---|---|---|
| Maximum health FSA carryover into the following plan year for plan years beginning in 2026 — 20 % of the salary-reduction limit. | $660 | $680 | +$20 | Rev. Proc. 2025-32 ↗ |
| Health FSA salary-reduction limit for plan years beginning on or after 2026-01-01. | $3,300 | $3,400 | +$100 | Rev. Proc. 2025-32 (issued 2025-10-09) ↗ |
| Minimum annual deductible for a 2026 HDHP, family coverage. | $3,300 | $3,400 | +$100 | Rev. Proc. 2025-19 ↗ |
| Minimum annual deductible for a 2026 HDHP, self-only coverage. | $1,650 | $1,700 | +$50 | Rev. Proc. 2025-19 ↗ |
| Maximum annual out-of-pocket for a 2026 HDHP, family coverage. | $16,600 | $17,000 | +$400 | Rev. Proc. 2025-19 ↗ |
| Maximum annual out-of-pocket for a 2026 HDHP, self-only coverage. | $8,300 | $8,500 | +$200 | Rev. Proc. 2025-19 ↗ |
| HSA contribution limit for 2026, family HDHP coverage. | $8,550 | $8,750 | +$200 | Rev. Proc. 2025-19 ↗ |
| HSA contribution limit for 2026, self-only HDHP coverage. | $4,300 | $4,400 | +$100 | Rev. Proc. 2025-19 ↗ |
| HHS 2026 poverty guidelines for Alaska. | $19,550 base, +$6,880 per additional person | $19,950 base, +$7,100 per additional person | +$400 | Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 ↗ |
| HHS 2026 poverty guidelines for the 48 contiguous states and DC — used for 2027 Marketplace eligibility. | $15,650 base, +$5,500 per additional person | $15,960 base, +$5,680 per additional person | +$310 | Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 (2026-01-15), doc 2026-00755 ↗ |
| HHS 2026 poverty guidelines for Hawaii. | $17,990 base, +$6,330 per additional person | $18,360 base, +$6,530 per additional person | +$370 | Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 ↗ |
| Dependent-care FSA exclusion limit from 2026 — permanent and not inflation-indexed. | $5,000 | $7,500 ($3,750 if married filing separately) | +$2,500 | P.L. 119-21 §70404, amending IRC §129(a)(2)(A) (govinfo) ↗ |
A row appears here only when the same threshold exists in both years under a matching registry id, or when the newer row records the value it replaced. The full 2025 → 2026 → 2027 diff →
How to read this sheet
- Threshold is the registry’s own one-clause description of the figure; the small grey line under it is the id you can cite and link to.
- Δ uses a real minus sign and reports a change in a percentage as percentage points (pp), never as a percentage of a percentage.
- Effective is the period the figure is in force. A dash means the registry has no start date: the figure is statutory or long-standing rather than set by a dated action.
- The 2025 column is the previous year’s row for the same threshold where one exists, otherwise the value the current row records itself as having replaced.
- 2 rows are marked “not published”. Those figures have not been checked against a primary source, so this site does not state a number for them. They are excluded from the CSV.
- The CSV of this sheet carries the id, label, value, unit, effective period, agency, grade, verification date and source URL of every published row.
Questions
What are the 2026 HSA contribution limits?
$4,400 for self-only HDHP coverage and $8,750 for family coverage, plus $1,000 if you are 55 or older by the end of the year. The IRS set them in Rev. Proc. 2025-19.
Which 2026 figures are set by statute and never move with inflation?
The HSA age-55 catch-up ($1,000), the estimated-tax high-income AGI threshold ($150,000 ($75,000 if married filing separately)), the estimated-tax de-minimis amount ($1,000) and the dependent-care FSA limit ($7,500 ($3,750 if married filing separately)). None of them is indexed.
How do I cite one figure from this page?
Every row has its own anchor: the registry id in the left column is the fragment, so https://thresholds.pages.dev/numbers/2026/#hsa-limit-self-2026 links to that one line. The copy button on each row copies the threshold, the value, the effective period and the source URL as a single line.
Also
The 2027 numberswhat is already published for next year — and what is not→ What changed: 2025 vs 2026 vs 2027the two diffs side by side, with the instrument that made each change→ The money calendarevery deadline and announcement, with the days remaining→Sources
- Rev. Proc. 2025-32 §4.17 · accessed 2026-09-07
- IRS — About Form 8815 · accessed 2026-09-07
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Information, not advice. Figures are federal only and state rules differ. Confirm anything you act on with the agency that set it — the IRS, the Social Security Administration, TreasuryDirect, HealthCare.gov, the Department of Labor — or with your plan documents. Every figure on this page was checked against its primary source on 2026-09-07; see Methodology for how that is enforced.