---
title: "HSA Limits 2027: $4,500 and $9,000, Plus 2026 and FSA | MCC"
description: "HSA limits for 2027 ($4,500 self-only, $9,000 family) and 2026 ($4,400, $8,750), the $1,000 catch-up at 55, and the $7,500 dependent care FSA limit."
url: "https://mcc-solutionsnj.com/bookkeeping/hsa-dependent-care-fsa-limit-calculator"
---

Free tool · Open enrollment

# HSA and dependent care FSA limit calculator

Work out your HSA limit for 2026 or 2027 from your months of coverage and age, see how much room is left after employer money, and check the new $7,500 dependent care FSA limit against your household's earned income.

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**Quick answer.** HSA limits: **$4,400** self-only and **$8,750** family for 2026; **$4,500** and **$9,000** for 2027; plus $1,000 at age 55 or older. The dependent care FSA limit is **$7,500** a household ($3,750 married filing separately) beginning in 2026, up from $5,000.

## Your HSA limit

Enter your months of coverage.

## Your dependent care FSA limit

Choose your filing status.

## HSA rules that changed

| Change | Effective |
| --- | --- |
| Bronze and catastrophic plans available as individual coverage through an Exchange are HSA-compatible | Months beginning after December 31, 2025 |
| Direct primary care arrangements allowed with an HSA, fees up to $150 a month ($300 covering more than one person), payable from the HSA | Months beginning after December 31, 2025 |
| Telehealth and remote care before the deductible doesn't stop a plan from counting as a high deductible health plan (made permanent) | Plan years beginning after December 31, 2024 |

Sources: [IR-2025-119](https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill) and [Notice 2026-5](https://www.irs.gov/pub/irs-drop/n-26-05.pdf). These changes affect who can contribute, not the dollar limits.

## How the HSA limit is figured

- **Limits:** 2026 $4,400 / $8,750 ([Rev. Proc. 2025-19](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)); 2027 $4,500 / $9,000 ([Rev. Proc. 2026-24](https://www.irs.gov/pub/irs-drop/rp-26-24.pdf)).

- **Age 55:** if you're 55 or older at the end of the year, the limit goes up by $1,000. Spouses who are both 55 each need their own HSA for their own $1,000 ([Publication 969](https://www.irs.gov/publications/p969)).

- **Part of the year:** the calculator adds one-twelfth of the yearly amount for each month you're eligible on the first day, the way Publication 969's Medicare example works ($5,300 x 6 / 12). The Form 8889 instructions have the official worksheet.

- **Last-month rule:** if you're eligible on December 1, you can be treated as eligible all year, but you must stay eligible through the testing period or part of the contribution becomes taxable with an additional tax.

- **Employer money counts.** Employer contributions, including through a cafeteria plan, are part of the same limit.

- **Other coverage:** a general-purpose health FSA or HRA generally makes you ineligible; limited-purpose ones don't.

## How the dependent care FSA limit is figured

- **$7,500 a year**, or $3,750 if married filing separately, beginning in 2026 ([Publication 15-B (2026)](https://www.irs.gov/publications/p15b); [IRS correction notice](https://www.irs.gov/forms-pubs/correction-to-the-dependent-care-benefits-exclusion-amount-in-the-2026-general-instructions-for-forms-w-2-and-w-3), P.L. 119-21, section 70404). It was $5,000 ($2,500).

- **Earned income cap:** the exclusion can't be more than the smallest of your earned income and your spouse's ([Publication 503](https://www.irs.gov/publications/p503)). Publication 503 has a special rule for a spouse who was a student or unable to care for themselves.

- **Who the care is for:** a qualifying child under 13, or a spouse or dependent who can't care for themselves. Overnight camp and kindergarten tuition don't count; day camp and before- or after-school care may.

- **Tax return:** benefits are reported in box 10 of Form W-2, and you complete Form 2441, Part III. Money excluded through the FSA reduces the expenses you can use for the child and dependent care credit.

- Qualified HSA medical expenses: see [Publication 502](https://www.irs.gov/publications/p502) and Publication 969.

## Sources

- [IRS Rev. Proc. 2025-19: 2026 HSA and high deductible health plan amounts](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)
- [IRS Rev. Proc. 2026-24: 2027 HSA, high deductible health plan and direct primary care amounts](https://www.irs.gov/pub/irs-drop/rp-26-24.pdf)
- [IRS Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans](https://www.irs.gov/publications/p969)
- [IRS IR-2025-119: guidance on new tax benefits for health savings account participants](https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill)
- [IRS Notice 2026-5: health savings account changes under Public Law 119-21](https://www.irs.gov/pub/irs-drop/n-26-05.pdf)
- [IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits](https://www.irs.gov/publications/p15b)
- [IRS: Correction to the dependent care benefits exclusion amount in the 2026 W-2 and W-3 instructions](https://www.irs.gov/forms-pubs/correction-to-the-dependent-care-benefits-exclusion-amount-in-the-2026-general-instructions-for-forms-w-2-and-w-3)
- [IRS Publication 503 (2025), Child and Dependent Care Expenses](https://www.irs.gov/publications/p503)
- [IRS Publication 502, Medical and Dental Expenses](https://www.irs.gov/publications/p502)

General information checked November 2026 against the IRS sources above. It is an organizer and calculator, not tax, legal or financial advice, and it does not decide what applies to you: your plan or IRA custodian, your return and your tax professional do. MCC Solutions is not a CPA firm and is not affiliated with the IRS. Your employer's plan can set a lower FSA limit, and an employer's plan year may not match the calendar year. The calculator runs in your browser, and nothing you enter is sent or saved.

## Common questions

**What is the HSA contribution limit for 2026 and 2027?**

2026: $4,400 for self-only coverage and $8,750 for family coverage (Rev. Proc. 2025-19). 2027: $4,500 and $9,000 (Rev. Proc. 2026-24). If you are 55 or older at the end of the year, add $1,000.

**Can I have an HSA with a bronze or catastrophic marketplace plan?**

From January 1, 2026, the IRS treats bronze and catastrophic plans available as individual coverage through an Exchange as HSA-compatible, even if they don't meet the usual high deductible health plan definition. Notice 2026-5 says the plan doesn't have to be bought through the Exchange if the same plan is available there.

**Does direct primary care stop me from contributing to an HSA?**

Beginning January 1, 2026, being in a direct primary care service arrangement doesn't by itself make you ineligible, if the monthly fees are no more than $150 ($300 if it covers more than one person), and you can pay those fees from the HSA tax-free. Rev. Proc. 2026-24 keeps $150 and $300 for 2027.

**What changed for the dependent care FSA?**

Public Law 119-21, section 70404, raised the exclusion for dependent care benefits to $7,500 a year ($3,750 if married filing separately) beginning in 2026. It was $5,000 ($2,500).

**Is the dependent care FSA limit per person or per household?**

The $7,500 is the most a household can exclude, and $3,750 for each spouse filing separately. It also can't be more than the smaller of your earned income and your spouse's (Publication 503).

**Does Medicare affect my HSA?**

Yes. Publication 969 says that beginning with the first month you are enrolled in Medicare, your contribution limit is zero. Count only the months before that as eligible months.

Related: [2026 catch-up contribution calculator](/bookkeeping/401k-catch-up-contribution-calculator) · [Inherited IRA 10-year rule checker](/bookkeeping/inherited-ira-10-year-rule-checker)

For open enrollment and tax time

## HSA and Dependent Care FSA Planner

An Excel planner that sets your HSA and dependent care FSA amounts for the year and spreads them over your paychecks, a receipts log, and an eligible-expense checklist that points to IRS Publications 502 and 503.

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