--- url: https://thresholds.pages.dev/numbers/2027/ title: "Every 2027 US Money Limit on One Page" updated: 2026-09-07 site: Thresholds sources: - https://www.irs.gov/pub/irs-drop/rp-26-24.pdf - https://www.irs.gov/pub/irs-drop/rp-26-26.pdf - https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm - https://www.ssa.gov/oact/cola/colasummary.html --- # Every 2027 US Money Limit on One Page Every US threshold already published for 2027 — HSA, HDHP, ACA and COBRA — plus what is not announced yet. No projections. Verified 2026-09-07. 90 figures already published for the 2027 calendar year, each with the 2026 figure beside it. Machine-readable copy: https://thresholds.pages.dev/numbers/2027.csv. Figures verified 2026-09-07. The IRS publishes the HSA, HDHP and premium tax credit figures months ahead; the Social Security and health FSA amounts arrive in the autumn. This page carries no projection for anything unannounced. | Threshold | 2027 | 2026 | Change | Effective from | Agency | Source | |---|---|---|---|---|---|---| | 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 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 | | HSA contribution limit for 2027, self-only HDHP coverage. | $4,500 | $4,400 | +$100 | 2027-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-26-24.pdf | | HSA contribution limit for 2027, family HDHP coverage. | $9,000 | $8,750 | +$250 | 2027-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-26-24.pdf | | Minimum annual deductible for a 2027 HDHP, self-only coverage. | $1,750 | $1,700 | +$50 | 2027-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-26-24.pdf | | Minimum annual deductible for a 2027 HDHP, family coverage. | $3,500 | $3,400 | +$100 | 2027-01-01 | IRS | 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 | $8,500 | +$200 | 2027-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-26-24.pdf | | Maximum annual out-of-pocket for a 2027 HDHP, family coverage. | $17,400 | $17,000 | +$400 | 2027-01-01 | IRS | 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 | — | — | 2027-01-01 | IRS | 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 | — | — | 2027-01-01 | IRS | 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 | — | — | 2027-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-26-24.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 | | 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 | | 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 | | First estimated-tax installment for tax year 2027 — scheduled, pending the 2027 Form 1040-ES. | April 15, 2027 | 2026-04-15 | — | 2027-01-01 | IRS | 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 | — | — | 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 | | The same table for 2027, under a revised premium-growth methodology. | 2.15% – 10.22% of household income | APPLICABLE_PCT[2026] | — | 2027-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-26-26.pdf | | Employer-coverage affordability threshold for plan years beginning in 2027. | 10.22% | 9.96% | +0.26pp | 2027-01-01 | IRS | https://www.irs.gov/pub/irs-drop/rp-26-26.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/ | | 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 | | 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 | | Full retirement age for people born in 1956. | 66 years and 4 months | — | — | long-standing | SSA | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html | | Full retirement age for people born in 1957. | 66 years and 6 months | — | — | long-standing | SSA | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html | | Full retirement age for people born in 1958. | 66 years and 8 months | — | — | long-standing | SSA | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html | | Full retirement age for people born in 1959. | 66 years and 10 months | — | — | long-standing | SSA | https://www.ssa.gov/benefits/retirement/planner/ageincrease.html | | Full retirement age for people born in 1960 or later. | 67 years | — | — | long-standing | SSA | 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 | — | — | long-standing | SSA | 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 | — | — | long-standing | SSA | 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 | — | — | long-standing | SSA | 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 | SSA | https://www.ssa.gov/oact/cola/colasummary.html | The other 29 rows are on the page and in the CSV at https://thresholds.pages.dev/numbers/2027.csv. ## Not yet published for 2027 - 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 ## Sources - [Rev. Proc. 2026-24 (issued 2026-05-29)](https://www.irs.gov/pub/irs-drop/rp-26-24.pdf) - [Rev. Proc. 2026-26 (issued 2026-07-21)](https://www.irs.gov/pub/irs-drop/rp-26-26.pdf) - [Annual Update of the HHS Poverty Guidelines, 91 FR 1797–1798 (2026-01-15), doc 2026-00755](https://www.govinfo.gov/content/pkg/FR-2026-01-15/html/2026-00755.htm) - [SSA — cost-of-living adjustment summary](https://www.ssa.gov/oact/cola/colasummary.html) --- Information, not advice. Figures verified 2026-09-07. https://thresholds.pages.dev/numbers/2027/