https://thresholds.pages.dev/The limits, cliffs, rates and deadlines of US personal finance — computed, dated, sourced.en-ushttps://thresholds.pages.dev/estimated-taxes/1000-rule/https://thresholds.pages.dev/estimated-taxes/1000-rule/Mon, 07 Sep 2026 00:00:00 GMTNo underpayment penalty is imposed when the balance due after withholding and credits is under $1,000. It is a balance test, not an income test.https://thresholds.pages.dev/estimated-taxes/110-percent-rule/https://thresholds.pages.dev/estimated-taxes/110-percent-rule/Mon, 07 Sep 2026 00:00:00 GMTThe 110% safe harbor is triggered by prior-year adjusted gross income above $150,000, or $75,000 if married filing separately. Neither figure is indexed.https://thresholds.pages.dev/estimated-taxes/annualized-income/https://thresholds.pages.dev/estimated-taxes/annualized-income/Mon, 07 Sep 2026 00:00:00 GMTSchedule AI recomputes each required installment from income actually received through March 31, May 31, August 31 and December 31 — periods, not quarters.https://thresholds.pages.dev/estimated-taxes/first-year-freelancer/https://thresholds.pages.dev/estimated-taxes/first-year-freelancer/Mon, 07 Sep 2026 00:00:00 GMTA first-year filer usually has one safe harbor, not two. The prior-year route needs a full 12-month prior tax year and a filed return for it.https://thresholds.pages.dev/estimated-taxes/how-to-pay/https://thresholds.pages.dev/estimated-taxes/how-to-pay/Mon, 07 Sep 2026 00:00:00 GMTIRS Direct Pay sends an estimated tax payment from a bank account with no sign-in. The two choices that matter are the reason for payment and the tax year.https://thresholds.pages.dev/estimated-taxes/missed-a-quarter/https://thresholds.pages.dev/estimated-taxes/missed-a-quarter/Mon, 07 Sep 2026 00:00:00 GMTA late installment cannot be back-dated. The addition to tax runs from that due date until the money arrives, so paying now stops it growing.https://thresholds.pages.dev/estimated-taxes/safe-harbor/https://thresholds.pages.dev/estimated-taxes/safe-harbor/Mon, 07 Sep 2026 00:00:00 GMTPay the smaller of 90% of this year's tax or 100% of last year's, and the underpayment penalty cannot apply. The prior-year route has conditions.https://thresholds.pages.dev/estimated-taxes/underpayment-penalty/https://thresholds.pages.dev/estimated-taxes/underpayment-penalty/Mon, 07 Sep 2026 00:00:00 GMTIt is interest, charged on each installment separately, at a rate that resets every calendar quarter under IRC §6621. It is not deductible.https://thresholds.pages.dev/estimated-taxes/withholding-instead/https://thresholds.pages.dev/estimated-taxes/withholding-instead/Mon, 07 Sep 2026 00:00:00 GMTWithholding is credited in equal parts on all four installment dates, whatever month it was taken. An estimated payment is credited only to its own period.https://thresholds.pages.dev/fsa/carryover-vs-grace-period/https://thresholds.pages.dev/fsa/carryover-vs-grace-period/Mon, 07 Sep 2026 00:00:00 GMTA health FSA may offer a carryover or a grace period, never both. A carryover moves money forward; a grace period buys time to incur new expenses.https://thresholds.pages.dev/fsa/dependent-care/https://thresholds.pages.dev/fsa/dependent-care/Mon, 07 Sep 2026 00:00:00 GMTThe dependent care FSA limit is $7,500 for 2026, or $3,750 on a separate return. Congress set it in statute, it is not indexed, and there is no carryover.https://thresholds.pages.dev/fsa/eligible-expenses/https://thresholds.pages.dev/fsa/eligible-expenses/Mon, 07 Sep 2026 00:00:00 GMTA health FSA reimburses medical care your plan lists, plus over-the-counter medicine and menstrual care products. Insurance premiums are excluded.https://thresholds.pages.dev/fsa/fsa-and-hsa-together/https://thresholds.pages.dev/fsa/fsa-and-hsa-together/Mon, 07 Sep 2026 00:00:00 GMTA general-purpose health FSA, yours or your spouse's, blocks HSA contributions. A limited-purpose or post-deductible health FSA does not.https://thresholds.pages.dev/fsa/leaving-your-job/https://thresholds.pages.dev/fsa/leaving-your-job/Mon, 07 Sep 2026 00:00:00 GMTA health FSA stops covering new expenses when your coverage ends, and the unused balance is forfeited unless you elect COBRA for the FSA itself.https://thresholds.pages.dev/fsa/run-out-period/https://thresholds.pages.dev/fsa/run-out-period/Mon, 07 Sep 2026 00:00:00 GMTA run-out period extends the time to submit claims for expenses already incurred. It never extends the time to spend. Your plan sets the date.https://thresholds.pages.dev/fsa/use-it-or-lose-it/https://thresholds.pages.dev/fsa/use-it-or-lose-it/Mon, 07 Sep 2026 00:00:00 GMTUnused health FSA money is forfeited when the plan year ends, unless the plan offers a carryover or a grace period. Forfeitures go back to the employer.https://thresholds.pages.dev/health-insurance/applicable-percentage-table/https://thresholds.pages.dev/health-insurance/applicable-percentage-table/Mon, 07 Sep 2026 00:00:00 GMTThe share of household income you are expected to pay toward the benchmark Silver plan, band by band, for 2026 and 2027 coverage. Both IRS tables in full.https://thresholds.pages.dev/health-insurance/cobra-basics/https://thresholds.pages.dev/health-insurance/cobra-basics/Mon, 07 Sep 2026 00:00:00 GMTCOBRA may cost up to 102% of the plan's cost. You get 60 days to elect it and 45 days after electing to pay. It runs 18, 29 or 36 months.https://thresholds.pages.dev/health-insurance/federal-poverty-level/https://thresholds.pages.dev/health-insurance/federal-poverty-level/Mon, 07 Sep 2026 00:00:00 GMTThe 2025 and 2026 HHS poverty guidelines for all three regions, plus the rule that decides which year's table applies to which Marketplace coverage year.https://thresholds.pages.dev/health-insurance/is-cobra-worth-it/https://thresholds.pages.dev/health-insurance/is-cobra-worth-it/Mon, 07 Sep 2026 00:00:00 GMTCOBRA continues the same network, formulary and deductible progress; a new plan can reset all three. Medicaid, cost-sharing and HSA rules also count.https://thresholds.pages.dev/health-insurance/open-enrollment/https://thresholds.pages.dev/health-insurance/open-enrollment/Mon, 07 Sep 2026 00:00:00 GMTOpen enrollment for 2027 Marketplace coverage runs November 1, 2026 to January 15, 2027. December 15 is the deadline for coverage that starts January 1.https://thresholds.pages.dev/health-insurance/premium-tax-credit/https://thresholds.pages.dev/health-insurance/premium-tax-credit/Mon, 07 Sep 2026 00:00:00 GMTThe credit is the benchmark Silver premium minus a set share of household income. Form 8962 reconciles the advance payments against what you were allowed.https://thresholds.pages.dev/health-insurance/special-enrollment/https://thresholds.pages.dev/health-insurance/special-enrollment/Mon, 07 Sep 2026 00:00:00 GMTLosing job-based coverage opens a 60-day special enrollment period, and it opens up to 60 days before the loss. Dropping COBRA on purpose does not.https://thresholds.pages.dev/health-insurance/subsidy-cliff/https://thresholds.pages.dev/health-insurance/subsidy-cliff/Mon, 07 Sep 2026 00:00:00 GMTAbove 400% of the federal poverty level there is no premium tax credit for 2026 or 2027 coverage. The enhanced credits lapsed on December 31, 2025.https://thresholds.pages.dev/hsa/age-55-catch-up/https://thresholds.pages.dev/hsa/age-55-catch-up/Mon, 07 Sep 2026 00:00:00 GMTThe HSA catch-up for anyone 55 or older at the end of the tax year is $1,000. It is statutory, not indexed, and it prorates by eligible months.https://thresholds.pages.dev/hsa/eligibility-2026/https://thresholds.pages.dev/hsa/eligibility-2026/Mon, 07 Sep 2026 00:00:00 GMTFrom January 1, 2026 bronze and catastrophic plans are HSA-compatible, direct primary care no longer disqualifies you, and telehealth is permanent.https://thresholds.pages.dev/hsa/excess-contributions/https://thresholds.pages.dev/hsa/excess-contributions/Mon, 07 Sep 2026 00:00:00 GMTAn excess HSA contribution is taxed 6% for every year it stays in the account. Withdrawing it with its earnings before the return deadline avoids the tax.https://thresholds.pages.dev/hsa/last-month-rule/https://thresholds.pages.dev/hsa/last-month-rule/Mon, 07 Sep 2026 00:00:00 GMTEligible on December 1 means you count as eligible for the whole year and may contribute the full annual limit. The condition is a 13-month testing period.https://thresholds.pages.dev/hsa/married-couples/https://thresholds.pages.dev/hsa/married-couples/Mon, 07 Sep 2026 00:00:00 GMTIf either spouse has family HDHP coverage, both are treated as having it and share one family limit. Each catch-up must go into that spouse's own HSA.https://thresholds.pages.dev/hsa/medicare-enrollment/https://thresholds.pages.dev/hsa/medicare-enrollment/Mon, 07 Sep 2026 00:00:00 GMTMedicare enrollment sets your HSA contribution limit to zero from that month. Part A can start six months back, making earlier contributions excess.https://thresholds.pages.dev/hsa/proration/https://thresholds.pages.dev/hsa/proration/Mon, 07 Sep 2026 00:00:00 GMTHSA eligibility is tested on the first day of each month. Your limit is the annual amount times eligible months divided by twelve, catch-up included.https://thresholds.pages.dev/hsa/testing-period/https://thresholds.pages.dev/hsa/testing-period/Mon, 07 Sep 2026 00:00:00 GMTThe last-month-rule testing period runs December 1 of the contribution year through December 31 of the next. Only death and disability excuse a failure.https://thresholds.pages.dev/i-bonds/buying-timing/https://thresholds.pages.dev/i-bonds/buying-timing/Mon, 07 Sep 2026 00:00:00 GMTAn I bond is issued on the first day of the month you pay for it and keeps that month's fixed rate for life. The annual limit runs by calendar year.https://thresholds.pages.dev/i-bonds/ee-vs-i/https://thresholds.pages.dev/i-bonds/ee-vs-i/Mon, 07 Sep 2026 00:00:00 GMTI bonds float with inflation and reset every six months. EE bonds pay one fixed rate and carry a Treasury guarantee to double in value in 20 years.https://thresholds.pages.dev/i-bonds/how-the-rate-is-set/https://thresholds.pages.dev/i-bonds/how-the-rate-is-set/Mon, 07 Sep 2026 00:00:00 GMTThe composite rate combines a fixed rate set at issue with an inflation rate reset every six months. Treasury announces both each May 1 and November 1.https://thresholds.pages.dev/i-bonds/how-to-redeem/https://thresholds.pages.dev/i-bonds/how-to-redeem/Mon, 07 Sep 2026 00:00:00 GMTTo redeem an electronic I bond, open ManageDirect, choose Redeem securities, pick the bond and submit. Paper bonds are cashed with FS Form 1522.https://thresholds.pages.dev/i-bonds/next-rate-announcement/https://thresholds.pages.dev/i-bonds/next-rate-announcement/Mon, 07 Sep 2026 00:00:00 GMTTreasury sets I bond rates each May 1 and November 1. The next announcement is November 1, 2026, a Sunday. No rate is known before Treasury publishes it.https://thresholds.pages.dev/i-bonds/purchase-limit/https://thresholds.pages.dev/i-bonds/purchase-limit/Mon, 07 Sep 2026 00:00:00 GMTThe electronic I bond limit is $10,000 per Social Security or Employer ID number per calendar year. The paper tax-refund route ended January 1, 2025.https://thresholds.pages.dev/i-bonds/taxes/https://thresholds.pages.dev/i-bonds/taxes/Mon, 07 Sep 2026 00:00:00 GMTI bond interest is subject to federal income tax and exempt from state and local income tax. Report it at redemption or final maturity, or elect annually.https://thresholds.pages.dev/i-bonds/when-to-cash-out/https://thresholds.pages.dev/i-bonds/when-to-cash-out/Mon, 07 Sep 2026 00:00:00 GMTAn I bond cannot be redeemed for 12 months. A redemption in months 12 through 59 gives up the last three months of interest. After five years, nothing.