FSA Contribution Limits for 2027 (Projected)

Not announced yet. This page projects $3,450 for the health FSA salary-reduction limit, up $50 from the confirmed $3,400 in 2026. That is a ustax.tools trend estimate, not an IRS figure — the agency normally publishes the real number in a revenue procedure around October or November 2026. The dependent care side is different: that cap is $7,500 for 2027 as a matter of law, with no estimate involved.

Because the rounding rule was worked backwards rather than guessed. Section 125(i)(2) increases a $2,500 base by a cost-of-living adjustment and rounds the increase DOWN to the next lowest $50, so the published figure always lags the true index and sits somewhere inside a band. Pinning that band with three consecutive published limits — $3,200 for 2024, $3,300 for 2025 and $3,400 for 2026 — narrows the underlying index enough that the entire remaining range still rounds down to $3,450. Landing on $3,500 instead would take an adjustment of roughly 2.7% or more, against a trend nearer 2.27%.

A projected $690, up from the confirmed $680. The carryover maximum is not separately announced — it is 20% of the salary-reduction limit, a ratio that holds exactly across every published pair the IRS has issued. So the carryover projection inherits the limit projection rather than being estimated on its own. Your employer chooses whether to offer a carryover at all, a grace period instead, or neither; the statute only caps the carryover it may offer.

No — and that is certain, not projected. The One Big Beautiful Bill Act (P.L. 119-21, § 70404) raised the IRC § 129 exclusion to $7,500 ($3,750 if you are married filing separately) beginning in 2026, the first permanent change since 1986 (a one-year, pandemic-era increase for 2021 under IRS Notice 2021-26 / ARPA §9632 aside). Section 129 contains no inflation-indexing provision whatsoever, so the amount simply stays put until Congress moves it again. Anyone quoting a higher 2027 dependent care figure is guessing.

Yes — they are separate accounts under separate Code sections with separate ceilings, so a single employee could shelter up to a projected $10,950 across both in 2027. They cover different costs: the health FSA reimburses medical, dental and vision expenses for you and your dependents, while the dependent care FSA reimburses daycare, preschool and after-school care that lets you work. Money cannot move between them.

Different publication schedules for different statutes. HSA and high-deductible-plan figures come out roughly eighteen months early in their own spring revenue procedure — the 2027 numbers landed in Rev. Proc. 2026-24 in May 2026, so our HSA page carries confirmed figures rather than estimates. The § 125(i) health FSA limit rides the general autumn inflation procedure instead, which is still months away. That timing gap, not any legal difference, is why one page is official and this one is labelled projected.

Autumn 2026 is the usual window; last year's equivalent document landed in early October. Because most employers open enrollment after that point, staff normally get to make a 2027 election against a settled number rather than an estimate. We swap the figures here over on the day it appears.