Every 2027 US money limit on one page

# Every 2027 US money limit on one page 90 figures, as of 2026-09-07. https://thresholds.pages.dev/numbers/2027/ ## IRS | Threshold | 2027 | 2026 | Change | Effective from | Source | |---|---|---|---|---|---| | 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 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 | | HSA contribution limit for 2027, self-only HDHP coverage. | $4,500 | $4,400 | +$100 | 2027-01-01 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | | 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 | | 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 | | First estimated-tax installment for tax year 2027 — scheduled, pending the 2027 Form 1040-ES. | April 15, 2027 | — | — | 2027-01-01 | 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 | — | — | — | 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 | | The same table for 2027, under a revised premium-growth methodology. | 2.15% – 10.22% of household income | — | — | 2027-01-01 | 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 | 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 | 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/ | ## SSA | Threshold | 2027 | 2026 | Change | Effective from | Source | |---|---|---|---|---|---| | 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 | | 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 | 2027 | 2026 | Change | Effective from | Source | |---|---|---|---|---|---| | 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/ | | 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/ | ## HHS | Threshold | 2027 | 2026 | 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 | ## CMS | Threshold | 2027 | 2026 | 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 | 2027 | 2026 | 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 | 2027 | 2026 | 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.